Social Media Metrics — A Framework and Guidelines for Managing Social Media

Social media are becoming ubiquitous and need to be managed like all other forms of media that organizations employ to meet their goals. However, social media are fundamentally different from any traditional or other online media because of their social network structure and egalitarian nature. These differences require a distinct measurement approach as a prerequisite for proper analysis and subsequent management. To develop the right social media metrics and subsequently construct appropriate dashboards, we provide a tool kit consisting of three novel components. First, we theoretically derive and propose a holistic framework that covers the major elements of social media, drawing on theories from marketing, psychology, and sociology. We continue to support and detail these elements — namely ‘motives,’ ‘content,’ ‘network structure,’ and ‘social roles & interactions’ — with recent research studies. Second, based on our theoretical framework, the literature review, and practical experience, we suggest nine guidelines that may prove valuable for designing appropriate social media metrics and constructing a sensible social media dashboard. Third, based on the framework and the guidelines we derive managerial implications and suggest an agenda for future research.     

Managing CSR Stakeholder Engagement: A New Conceptual Framework

As concepts of corporate social responsibility (CSR) continue to evolve, the predicament facing CSR managers when attempting to balance the differing interests of various stakeholders remains a persistent management challenge. A review of the extensive literature in this field reveals that the conceptualisation of corporate approaches to responsible stakeholder management remains underdeveloped. In particular, CSR practices within the specific context of the pharmaceutical industry, a sector which particularly dramatically depicts the stakeholder management dilemmas faced by business managers, has been under-researched. To address this gap, this paper utilises qualitative, exploratory data, obtained via multiple research methods, to investigate the CSR practices of major pharmaceutical companies in the UK and Germany. The data are employed to critically re-examine and revise a previously published explanatory framework which identifies the management steps involved in CSR stakeholder engagement. The resulting revised explanatory framework is the main contribution of this paper. By abstracting those factors which influence CSR practice, it provides an analytical tool which is designed to be of practical use for business decision-makers when managing their stakeholder engagement activities. Given that the research addresses values and ideals and prescribes practical recommendations for practitioners, it is essentially applied and normative in nature. Ultimately, the framework proposes a set of steps for developing CSR strategies which could help CSR professionals to make a ‘mindset transition’ from a narrower ‘traditional’ approach to CSR to a more innovative way of thinking.     

European Corporate Sustainability Framework for Managing Complexity and Corporate Transformation

The European Corporate Sustainability Framework (ECSF) is a new generation management framework, aimed to meet increased corporate complexity and support corporate transformation towards more sustainable ways of doing business. It is a multi-layer, integral business framework with an analytical, contextual, situational and dynamic dimension.Analytically, the framework is structured according to four focus points – the constitutional, conceptual, behavioural and evaluative perspective – providing integrative designs of complex and dynamic phenomena. The framework includes coherent sets of business philosophies, approaches, concepts and tools that structures corporate realities and generates sequences of steps in order to obtain adequate institutional structures, a road to corporate transformation and higher performance levels.     

Managing the Brand in a Corporate Advertising Environment: A Decision-Making Framework for Brand Managers

Abstract

Corporate advertising has become a significant business activity. That fact is important for brand managers because consumers' knowledge formed from corporate advertising may influence the way they think about brands the company markets. Brand managers must understand how such potential influence may occur and manage it to their advantage. The authors explore four key questions brand managers should consider in that context. In presenting answers, they integrate several literatures and propose a conceptual framework with a set of research propositions. Finally, they describe general directions for future research.     

A New Framework Integrating Environmental Effects into Technology Evaluation

This study aims to propose a framework considering both economic issues and environmental effects in technology evaluation in order to provide firms’ decision makers a useful reference in adopting technologies that will enable them to fulfill corporate social responsibilities and get competitive advantages at the same time. Recently, the demands for technology evaluation have increased with the flourishing development of technology licensing, technology transaction or joint venture on the one hand and with the pressing needs of environmental protection for human beings’ sustainable development on the other hand. Under such conditions, it thus goes without saying that firms’ decision makers are propelled to take into account both economic benefits and environmental effects in evaluating technologies by choosing low or nonpolluting technologies for manufacturing products. Although technology evaluation is not a new and emerging subject currently besetting scholars in the field of management, previous research on this topic has unwittingly left behind the pressing issue of environmental effects. Based on this observation, this study purports to develop a new framework for technology evaluation by taking both economic benefits and environmental perspectives into consideration. In it, we seek to demonstrate that our proposed framework will not only be a workable model but also can serve as a useful point of reference for technology appraisers and firms’ decision makers.     

环境管理会计工具的特征化

在分析了当前外部环境报告自愿披露实践的局限性、企业当局环境责任和信息需求的基础上 ,提出了一个由货币—实物、时间分期、时间长度和信息搜集频次等维数构成企业内部环境管理会计 (EMA)特征框架 ,将目前EMA方法和工具进行分类。根据该特征框架 ,企业管理阶层可以按照特定的决策和责任背景选择合理的环境管理会计工具来控制环境影响。     

我国工程承包企业的跨国经营战略研究

国际工程承包作为我国国际经济合作的重要方式，在20多年的发展中具备了国际竞争的优势，为更好地把握这一优势，对其进行战略分析十分必要。本文通过对我国国际工程承包企业的现状及内外部环境分析，运用SWOT矩阵进行战略选择，希望以此对我国工程承包企业有所启发。     

环境审计理论结构研究

构建环境审计理论结构是环境审计研究首先要解决的问题。本文说明了环境审计理论结构研究的必要性,提出了构建环境审计理论结构的步骤,并按此步骤把环境审计的目标确定为环境审计理论结构的起点,构建了一个全面、系统、合理、有效的环境审计理论结构。     

采掘类企业环境会计信息披露框架研究

环境会计信息披露是环境会计研究框架中最早进入实务操作领域的,众多学者就该问题进行了深入研究,但是由于基础性环境会计理论的支持不足,目前的信息披露理论研究仍需深入。有鉴于此,本文以采掘类企业为研究对象,有针对性的对采掘类企业环境会计信息披露的目标、原则进行分析,在借鉴传统会计信息披露框架的基础上建立了采掘类企业环境会计信息披露框架,最后提出了相应的信息披露模式的意见建议。本文介绍的信息披露框架是针对采掘类企业建立的,解决采掘类企业环境会计信息披露问题将对整个行业的环境会计实施产生推动作用。     

European Technological Sovereignty: An Emerging Framework for Policy Strategy

Intereconomics - The COVID-19 crisis has revealed the deep technological and production dependencies of the EU on third countries in sectors deemed as particularly strategic and has thus fuelled...     

Multiple Strategy Paradigms: An Integrational Framework

In creating strategy, management has to contend with a variety of complex circumstances, and needs to connect management functions and strategies with multiple objectives and problems. However, the majority of strategy research is directed to specialized reductionist study that provides only a partial understanding of the complexity of practice.

Integration of multiple strategy paradigms is proposed as a way forward to capture this complexity in research. Existing strategy paradigms are incorporated into an integrational framework that enables empirical research to be more reflective of management practice.     

社会与环境风险管理论坛掠影

11月22日，中石化青岛开发区输油管线发生原油泄漏引起爆燃，事故造成重大伤亡。悲剧的发生与企业制度管理疏漏有关。同时我们也看到，随着工业化、技术进步和电子业等的迅猛发展，     

Coping With Dependence: A Logistics Strategy Based on Interorganizational Learning for Managing Buyer–Supplier Relations

The rise of outsourcing has heightened interest in the role of logistics managers in coping with dependence in buyer–supplier relations. Buying firm dependence on a supplier potentially reduces supplier performance to expectations because the buying firm cannot leverage power to capture value in the relationship. Drawing from interorganizational learning theory, we advance a logistics strategy that consists of supplier cost analysis and supplier integration as a means to create value and thereby mitigate the negative effects of dependence. By facilitating the acquisition and use of knowledge, supplier cost analysis and supplier integration enable buying firms to identify improvement opportunities while engaging in collaborative supplier relations. Using survey responses from 222 buying firms, we find that while buyer dependence decreases the buyer's perceived supplier performance, supplier integration suppresses these negative effects. Furthermore, we show that supplier cost analysis is a valuable knowledge acquisition tool that logistics managers can use to enable supplier integration as a relational form of governance. As such, we provide new insights into interorganizational learning theory and suggest to logistics managers the important role supplier cost analysis plays in managing buyer–supplier relationships.     

选址理论体系初探

选址理论的发展影响到许多学科,其研究成果的积累正在使该理论体系趋于完善.然而,目前还没有对这一理论体系进行较为精确、全面的定义.本文论述了相关学科对选址问题的研究成果,说明了区域科学、经济地理学、经济学、运筹学、管理学等相关学科与选址理论的关系,认为其他学科对选址问题的研究不应该影响选址理论成为一门独立的学科,在此基础上,对选址理论应包含的基本内容、理论体系进行界定,阐述了选址理论三个基本问题之间的关系,并重点介绍了屠能模型方法、韦伯模型方法、克里斯塔勒模型方法以及统一描述与拓展方法.     

Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.     

可持续发展战略下的绿色运输

我国的可持续发展战略要求物流进行绿色化管理,运输作为物流的核心活动同样需要走绿色发展的道路,发展多式联运、共同配送、加大物流科技含量是我国发展绿色运输的必由之路。     

Modes of Managing Morality: A Descriptive Model of Strategies for Managing Ethics

As an alternative to attempts to impose models of personal moral development (e.g. Kohlberg) upon organisations we propose an evolutionary model of managing ethics in organisations. The Modes of Managing Morality Model that we suggest, is based on an analysis that explains why business organisations tend to move from less complex modes of managing ethics to more complex modes thereof. Furthermore, it also identifies the dominant ethics management strategies that characterise each of the stages. It is done in a way that avoids claiming that the more advanced modes of managing ethics necessarily represent moral development by business organisations. Instead of claiming the organisations develop morally, we claim that organisations move through an evolutionary process of improving their sophistication in managing ethical performance.     

A Framework for Teaching Business Ethics

What ethical framework should be used as a basis for teaching business ethics? Should business ethics be taught by ethicists in a separate course, by business faculty in business courses, or perhaps by both? These are some of the issues this paper will address. The paper begins with a review of the literature concerning approaches to teaching business ethics. Next, some ethical frameworks for teaching business ethics are considered. Finally, the paper proposes that students should apply their own personal values to business ethical issues in the classroom, thus providing future business leaders with a process for resolving ethical dilemmas.     

A Philosophical Framework for Case Studies

People who teach business ethics seem locked between two general approaches: an applied philosophy approach that emphasizes the application of abstract ethical theories and principles to specific cases, and the case method approach that leaves the students without any more general theoretical framework with which to approach ethical issues. Classical American Pragmatism, understood as a school of philosophical thought, links these two approaches by providing a new grounding for moral theory in which moral rules are understood as working hypotheses abstracted from concrete situations and moralreasoning demands the return to concrete situations as the foundation for moral decision making that is inherently contextual. Thus moral decision making is bottom up rather than top down, and a sense of moral rightness comes not from the indoctrination of abstract principles but from attunement to the way in which moral beliefs and practices must be rooted naturally in the very conditions of human existence.