共查询到20条相似文献，搜索用时 15 毫秒
1.
Luigi Vena Salvatore Sciascia Alessandro Cortesi 《Journal of International Financial Management & Accounting》2020,31(2):191-214
Since its introduction, integrated reporting (IR) has triggered a rich debate covering several aspects, from the structure and the features of a document to the effects of its publication. Very recently, scholars have examined the negative relationship between IR and the cost of capital for firms, completely missing the opportunity to understand whether this fact is contingent on the cultural context that adopting companies operate in. We fill this gap by resorting to a panel sample of 211 adopters from 31 countries over the period spanning 2009–2017, counting 1,455 observations. Our evidence confirms that adopters, on average, benefit from a 1.4% decrease in the cost of capital. Yet, more importantly, IR effectiveness is exalted in countries with low power distance, strong collectivism values, and high level of masculinity, while uncertainty avoidance, long‐term orientation, and indulgence do not seem to play any moderating role. 相似文献
2.
如何对企业家的高报酬现象做出合理解释,比赛理论在委托代理理论的框架下,从比赛竞争的角度指出,高报酬作为一种显示机制,能激励企业家及其竞争者的努力水平,降低挑选企业家的信息费用和监督费用。 相似文献
3.
本论文以强皮纳斯的六个文化维度为研究工具,通过对中欧国际商学院的136名中国和欧美学生进行问卷调查,具体找出文化之间的差别以及对跨文化管理的影响。研究的结果表明文化差异不会由于教育、语言的水平趋同而消失,文化差异将为跨文化管理带来重要影响。 相似文献
4.
Richard Herrera Phyllis A. Duncan Mark Green Malcom Ree Sheryl L. Skaggs 《International Journal of Human Resource Management》2013,24(12):2629-2646
This study investigates the importance of diversity management as it relates to the GLOBE study cultural preferences. A survey of 225 students in undergraduate and graduate programs at a private Texas University concluded that collectivism was a strong predictor of how positively participants rated their organizations support for diversity, diversity recruitment efforts, diversity training for mentors, and employees with disabilities. The participants were nontraditional students who were also employed in a wide array of organizations. Collectivism and assertiveness were both strong predictors with regard to participant's ratings of chief executive officer (CEO) support of diversity and the organization's overall diversity training. With regard to leadership dimensions, humane-oriented leadership was a positive predictor of preference for a collective culture, which predicts diversity management ratings. Team-oriented leadership also predicted ratings of diversity management. The results of the study indicate that promoting a more collectivist rather than individualistic culture is associated with the increased rating of organizational diversity practices. Furthermore, it strengthens the argument that with the increase in globalization, organizations must be prepared to re-evaluate their policies and know when to adapt to changes in organizational culture. 相似文献
5.
Michela Addis;Andrea Rurale; 《International Journal of Nonprofit & Voluntary Sector Marketing》2024,29(1):e1828
Individual and collective well-being is a global priority. Arts philanthropy can play a significant role in enhancing well-being, both due to the direct impact of the arts on well-being and the contribution of philanthropy to the well-being of both donors and recipients. Despite this widely held belief, the current state of arts philanthropy highlights the need for advancements in its practices for the benefit of both givers and receivers. Through a review of previous studies, we propose a conceptual model to support the success of arts philanthropy by addressing four key elements: who, what, how, and why. Arts philanthropic practices should: (1) Identify the involved stakeholders and their interests within the context of multi-sided markets; (2) Design and execute engaging cultural experiences as part of their offerings; (3) Incorporate the four ethical principles—namely, “Do no harm,” “Do as much good as possible,” “Respect people's autonomy,” and “Treat people with fairness”—into their decision-making processes; (4) Utilize valid and reliable measures of well-being. 相似文献
6.
Lindsey M. McDougle 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(1):e1765
This commentary focuses on teaching philanthropy using an innovative pedagogy known as experiential philanthropy. Experiential philanthropy allows students to study social issues and nonprofit organizations and then make decisions about awarding funds to nonprofits working to address the social issues they learned about. The pedagogy is considered to be transformative for students across a variety of disciplines (e.g., business administration, marketing, public administration, and social work). In this commentary, I raise an important consideration for those who teach philanthropy using this pedagogy and I conclude by issuing a call to action. 相似文献
7.
Vera Dianova Giulia Miniero David Suleiman 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(4):e1784
The concept of open innovation ecosystems is receiving increasing attention in academic literature, but its application to the cultural industries and, more specifically, to philanthropically-funded cultural initiatives, remains a largely unexplored domain. This study, leveraging on in-depth interviews with stakeholders, observation and immersion in the field, employs primary qualitative data from a philanthropically-funded cultural initiative and applies the ecosystem-as-structure conceptual framework to study the factors that have enabled a nascent open innovation ecosystem in the cultural industries to emerge. Findings point to a number of essential components and characteristics of the emergent ecosystem that are crucial elements of success in the view of key stakeholders. The findings consequently shed light on the managerial practices and strategy that facilitate the success of a philanthropically-funded artistic initiative which fosters the creation of a new open innovation arts ecosystem. 相似文献
8.
Richard Michon Atul Tandon 《International Journal of Nonprofit & Voluntary Sector Marketing》2012,17(4):352-362
- Entrepreneurs are not the only ones to salivate at the call of emerging markets. Major nonprofit organizations that raise money in high-income Organisation for Economic Co-operation and Development countries for redistribution in developing countries are also looking for new sources of funds. Some of the countries that benefited from private philanthropy not too long ago are now in a position to help. The contribution of this paper is two-prong. First, it introduces a robust market screening methodology to determine countries' capacities to give on the basis of macroeconomic and infrastructure indicators. Second, it identifies cross-cultural predictors for charitable donations taken from the World Value Survey. A logistic regression calibrated on already successful fundraising operation scores countries on their propensity for private philanthropy. Research findings receive theoretical support from Max Weber's Protestant Ethic and the Spirit of Capitalism. Top countries for private philanthropy are of Protestant tradition and are at the origin of capitalism, as we know it today. Confucian countries that share a similar ethic and have opted for capitalist economies are first class candidates for private philanthropy.
9.
Paolo Esposito Emanuele Doronzo Spiridione Lucio Dicorato 《Business Strategy and the Environment》2023,32(1):1-29
The sustainable social enterprises (SEs) literature shows that SEs have to simultaneously pursue economic, social, and environmental aims. However, tensions between these objectives can make this a challenging task and lead towards mission drift. This work investigates if the cultural dimension can forecast the mission drift. We empirically analyze this relationship in three stages. In the first stage, we identify a homogeneous dataset of 287 sustainable SEs from seven EU countries from 2011 to 2020. Then, in the second stage, we apply the data envelopment analysis (DEA) methodology to calculate the efficiency of the SEs. An efficient SE has to simultaneously achieve social, environmental, and economic aims. We calculate a proxy of the mission drift and generate a dichotomous category variable that assigns value 1 to the SE not affected by mission drift, 0 otherwise. In the last stage, we implement the 2SLS logistic regression between the variable that identifies the SEs affected by mission drift and three cultural dimensions: avoidance of uncertainty, masculinity, and short-term orientation. 相似文献
10.
Nobuko Kawashima 《Public Management Review》2013,15(2):157-178
This article investigates the extent to which ‘privatization’ has taken place in museum services provided by local authorities in Britain. Three aspects of privatization are examined: change in the legal status of museums to charitable trusts; contracting-in and buying-in private service providers for specific work; and market- and marketing-orientation. All of these have a resonance in new public management in general and are of increasing significance to the international museum community. In the empirical site chosen for this article, privatization has progressed in varying degrees in relation to the three areas concerned, but overall only to a limited extent despite central government's pressure promoting this policy. Reasons suggested for this gap between the political context and the findings are the distinctiveness in the institutional arrangement of policy and the nature of the service. A good understanding of a polrcy arena along these llnes is needed for effective policy application. 相似文献
11.
Alison Body Emily Lau 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(4):e1805
This practice paper reflects on lessons learnt from an undergraduate philanthropy module introduced across different programmes within the division for the Study of Law, Society, and Social Justice at the University of Kent, United Kingdom. The module applies service-learning and experiential learning pedagogy to ensure students critically engage with community and societal issues; recognise themselves as philanthropists; and engage in a responsible decision-making process with their cohort. As one of the first UK Higher Education student philanthropy modules, lessons learnt provide important general reflections for student philanthropy modules internationally, alongside offering a potential ‘blueprint’ within the UK context. Aligning with others (such as McDougle's study) and drawing on critical reflections from students and partners, suggests that experiential learning pedagogy is most successful when carried out in a diverse and multidisciplinary learning space where students reflect on their own moral position alongside others to build consensus. 相似文献
12.
This study was designed to assess the competencies needed for a manager to manage a multicultural group of subordinates. Given the multicultural nature of today's workforce, it has become increasingly important for managers to take into account how cross‐cultural differences may affect their management practices. Open‐ended semi‐structured interviews were conducted in order to derive the competencies used by managers who are already managing a multicultural group. From content analysis, five key themes emerged comprising 27 sub‐themes. The results suggest that the competencies needed are cultural empathy, learning on the job, communication competence, general managerial skills, and personal style. Hence, selection, training and development, and performance appraisal practices may be focused on identifying and/or developing these competencies, in order for managers to effectively manage a multicultural workforce. 相似文献
13.
James H. McAlexander Harold F. Koenig 《International Journal of Nonprofit & Voluntary Sector Marketing》2012,17(2):122-131
In this era of constrained and declining economic resources, institutions of higher education are turning to advancement professionals to identify and cultivate the financial resources that are becoming an increasing and larger portion of the fundamental funding of the institution. In this high stakes arena, advancement professionals have a need for the tools that can assist them in cultivating philanthropic relationships more effectively and efficiently. To that purpose, this research empirically explores ways in which the brand community construct can be adapted to philanthropic intent for non‐profit organizations to aid in the cultivation process. This paper presents the results of a survey of college alumni drawn from a commercially provided online panel, and examines the potential impact that institutional size may have upon the relationships of an alumni brand community and the community's expressed willingness to offer financial donations to the alma mater. From a theoretic perspective, this paper reveals that brand community is a significant contributor to this expression of philanthropic intent across universities of differing size. As a practical consideration, our findings produce additional evidence to affirm the notion that brand community is a robust construct that can be of value to development professionals who seek to build financial support for both small and large universities. Copyright © 2012 John Wiley & Sons, Ltd. 相似文献
14.
Christian Yao 《International Journal of Human Resource Management》2013,24(5):609-630
The existing expatriation literature confirms that international assignments (IAs) are an essential tool for developing international talent and global managers. However, the majority of relevant studies are conducted in Western developed contexts and neglect the effects on individuals from emerging countries such as China. In the Chinese multinational companies context, this paper explores the concept of career capital comprising knowing-how, knowing-whom and knowing-why. Using Hofstede's cultural dimensions, it investigates the impact of IAs on an individual's career capital. Twenty-eight semi-structured interviews with Chinese expatriates were conducted. Results suggest that the Chinese expatriates develop limited career capital from IAs. The research shows that the Chinese culture plays an important role in shaping organisational practices and individual behaviours and, consequently, the development of expatriates' career capital. It goes beyond the current individual and organisational focuses on IAs to include a cultural perspective on the development of career capital. Implications are rehearsed, exposing areas for further research. 相似文献
15.
María Fernanda García Richard A. Posthuma Mark V. Roehling 《International Journal of Human Resource Management》2013,24(12):2471-2493
We expand relational models theory by integrating it with social dominance theory to examine how national culture influences preferences for males and nationals in employment-related decisions. Data from the World Values Survey (N = 2331), culture scores from the GLOBE project (N = 62 countries), and Hofstede (N = 49 countries) indicate that collectivism is associated with an increased chance of preferences for males and nationals, gender egalitarianism is associated with a decreased chance of preferences for males, and masculinity is associated with more chances for preferences for nationals. Demographic variables (age, sex, and education) were also associated with our dependent variables after taking all the variance of the different cultural dimensions into account. Implications for theory and practice are discussed. 相似文献
16.
This article explores the dynamic between public space and material representations of philanthropy. It adapts the conception of public space in terms of layers: physical, code and content (Lessig, 2001; Németh, 2012). The article discusses physical forms of philanthropy and the codified norms, processes and relationships in material representations of philanthropy (code). To this end, part one examines how gifts of buildings and the memorialisation of philanthropy embody the philanthropic dominance of public space. Part two explores how the (re)appropriation of public space(s) encapsulates what happens in, and in relation to physical manifestations of philanthropy (content). Specifically; (i) the uses of spaces (ii) deliberation in public spaces; (iii) the decolonisation of philanthropic processes and practices; and (iv) the complementarity of public space and the public sphere. The article offers a novel heuristic for philanthropy and public space that can also inform conversations between development professionals and donors, and public debate. 相似文献
17.
18.
《Scandinavian Journal of Management》2022,38(2):101209
This study investigates whether employees’ psychological ownership results in stewardship behavior and whether this relationship is affected by an employee’s perception of the organization’s agency culture. A survey of the financial managers of 129 firms in Germany generally confirms these expectations. In addition, and surprisingly, our findings suggest a negligible effect of an agency culture on the relationship between psychological ownership and stewardship behavior when managers perceive high psychological ownership. Thereby, our study enriches the literature on the consequences of psychological ownership by providing insights into the boundary conditions of such outcomes at the manager level. 相似文献
19.
Marc S. Mentzer 《Employee Responsibilities and Rights Journal》2007,19(4):263-277
A quantitative approach was used to investigate whether the values underlying countries’ national cultures were related to
the strictness of their employment laws. The relationship between these constructs was found to be a statistical artifact
of the impact of the historical roots of the various countries’ legal systems.
An earlier version of this paper was presented at the annual meeting of the Administrative Sciences Association of Canada,
Toronto, May 2005. 相似文献
20.
Caroline Greenhalgh;Paul Montgomery; 《International Journal of Nonprofit & Voluntary Sector Marketing》2024,29(1):e1809
Whilst there is growing recognition across the non-profit literature, that the giving of resources ought to be informed by rigorous evidence, few studies to date have examined how high and ultra-high-net-worth donors use evidence to inform their philanthropy, the type and quality of the evidence they utilise, and how they measure the performance of the charities they support. The primary objective of this study was to examine whether and how philanthropists employ evidence to inform their decision-making. We employed in-depth qualitative research methods to elicit the perspectives of philanthropists on how they engaged with evidence and, in so doing, filled a gap in the data. We found barriers to utilising evidence included challenges in accessing evidence, difficulties in assessing the quality and appropriateness of evidence and insufficient resources to capture evidence. Facilitators of evidence use included: making evidence more accessible and enhanced access to professional philanthropy advice and advisors. Despite growing awareness of the importance of evidence, few donors employed sound evidence-based models of philanthropy. 相似文献