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Janice Hollindale Pamela Kent James Routledge Larelle Chapple 《Accounting & Finance》2019,59(1):277-308
We apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of corporate greenhouse gas (GHG) emissions related reporting. We examine the research problem in Australia in a period when no requirements existed for listed companies to appoint female directors or to report GHG emissions. This environment allows us to examine the association between women on boards and GHG emissions related disclosure in annual and sustainability reports in a voluntary setting. We find that companies with multiple female directors make GHG emissions related disclosures that are of higher quality. 相似文献
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Effective leadership involves more than developing and communicating the right strategic vision for the company. To encourage employees to carry out the corporate vision, companies must ensure consistency among the following three main components of their organizational architecture: (1) the allocation of decision‐making authority; (2) performance measurement systems; and (3) reward systems. The authors illustrate the application of this framework with the case of Xerox's (eventually) successful attempt to create a customer‐oriented workforce in the 1980s. But a more effective demonstration of the importance of these principles, as the authors go on to suggest, might well be the same company's well‐known failure to harvest the commercial promise of the many inventions by its research group in Palo Alto, one of which became the basis for Steve Jobs' success at Apple. This organizational framework is especially useful for evaluating the likely effects of major corporate initiatives such as “Six Sigma” or the “Balanced Scorecard.” For example, it could be used to help top management determine whether, and under what circumstances, decentralization is likely to improve decision‐making and performance, as well as the changes in the firm's performance management and incentive systems that would be required to make decentralization work. Finally, the authors apply the framework to another important leadership issue: corporate ethics. Since the scandals of the early 2000s and the passage of Sarbanes‐Oxley, many, if not most, U.S. companies have issued formal codes of conduct, appointed ethics officers, and instituted training programs in ethics. But a key question for top management is whether the incentives established by the company's organizational architecture reinforce or undermine the code of conduct. Ensuring consistency in organizational design is an important leadership function—one that is critical to encouraging ethical behavior as well as the pursuit of shareholder value. 相似文献
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The best predictor of current investment at the firm level is lagged investment. This lagged-investment effect is empirically more important than the cash-flow and Q effects combined. We show that the specification of investment adjustment costs proposed by Christiano et al. (2005) predicts the presence of a lagged-investment effect and that a generalized version of their model is consistent with the behavior of firm-level data from Compustat. 相似文献
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Janice McLaughlin 《New Technology, Work and Employment》1999,14(2):143-156
This article investigates the influence of gendered occupational identities in the social construction of skill and technology in a retail company introducing an IT system. It focusses on female shop floor supervisors and considers the impact that 'femininity' had on definitions of skill and role during a period of change. 相似文献
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Amy Klemm Verbos Joseph A. Gerard Paul R. Forshey Charles S. Harding Janice S. Miller 《Journal of Business Ethics》2007,76(1):17-33
A vision of a living code of ethics is proposed to counter the emphasis on negative phenomena in the study of organizational
ethics. The living code results from the harmonious interaction of authentic leadership, five key organizational processes
(attraction–selection–attrition, socialization, reward systems, decision-making and organizational learning), and an ethical
organizational culture (characterized by heightened levels of ethical awareness and a positive climate regarding ethics).
The living code is the cognitive, affective, and behavioral manifestation of an ethical organizational identity. We draw on
business ethics literature, positive organizational scholarship, and management literature to outline the elements of positive
ethical organizations as those exemplary organizations consistently practicing the highest levels of organizational ethics.
In a positive ethical organization, the right thing to do is the only thing to do.
Amy Klemm Verbos is a Ph.D. candidate at the Sheldon B. Lubar School of Business, University of Wisconsin-Milwaukee, where
she received a Chancellor’s Fellowship, Graduate Fellowship, Dissertation Fellowship, and C. Edward Weber Research Award.
She co-authored ‚Positive Relationships in Action: Relational Mentoring and Mentoring Schemas in the Workplace’ in the forthcoming
edited book, Positive Relationships at Work. Her work on positive organizing also has been presented at the Academy of Management
Conference.
Joseph A. Gerard is a Ph.D. student at the Sheldon B. Lubar School of Business at the University of Wisconsin-Milwaukee. He
is a lecturer at the University of Wisconsin-Whitewater teaching organizational behavior, strategy, and accounting. He is
a founding member of Ascent Organization Development LLC, which provides management consulting services to for-profit organizations
in the areas of effectiveness and performance enhancement.
Paul R. Forshey is a Ph.D. student in Organizations and Strategic Management at the Sheldon B. Lubar School of Business, University
of Wisconsin-Milwaukee. His research interests include startup firms and firms in transition.
Charles S. Harding is a Ph.D. student in Organizations and Strategic Management at the Sheldon B. Lubar School of Business
at the University of Wisconsin-Milwaukee. Awarded a Chancellor’s Fellowship, his research interests include strategic decision-making
and the role of value creation in strategy.
Janice S. Miller is an Associate Professor at the Sheldon B. Lubar School of Business at the University of Wisconsin-Milwaukee
where she has received the Business Advisory Council Award for Teaching Excellence. Her published work has appeared in Academy of Management Journal, Journal of Organizational Behavior, and Journal of Business Ethics among others. She received her Ph.D. in Human Resources Management from Arizona State University. 相似文献