Employees as internal audience: how advertising affects employees’ customer focus

Ad campaigns target consumers with information about the company, its products, and sometimes its employees. Ads also reach the organization’s employees and may contain information useful to employees in meeting customer needs. Results from a study involving a high-tech firm indicate that when employees believe ads are effective and value congruent, their customer focus increases. Pride completely mediates the effects of value congruence and effectiveness on customer focus. Organizational identification of employees generally results in a more favorable reaction to ads. A second study involving a regional health facility replicates and extends these findings to include employee portrayal accuracy when employees are featured in ads. Employee portrayal accuracy affects promise accuracy, effectiveness and value-congruence. In addition, employee portrayal accuracy has a direct effect on customer focus.     

Stock Price Reaction to Non-financial News in European Technology Companies

Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business thinking its advocates risk compromising the democratic ideals of the founding fathers of the movement. A particular concern raised is that without real change in corporate governance structures, social audit could become monopolized by consultants and/or corporate management and hence amount to little more than a skilfully controlled public relations exercise.     

Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument

This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors' code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas.     

Corporate and public responsibility, stakeholder theory and the developing world

It is often argued that multinational companies and other foreign developers have a responsibility to improve the material conditions of the people in whose territories they operate. As a matter of distributive justice it is thought that these companies should be sharing the acquired wealth with these people through the creation of 'collective goods' (like schools and aid posts), infrastructure development and compensation disbursements aimed at their benefit. Recently "stakeholder theory" and even legislative changes in the first world (especially in the US) have sought to impress on the corporate world the necessity to share the profits with affected "non-shareholder" groups. Many see these developments as possible advancements for indigenous peoples, indigenous rights and the cause of distributive justice for aboriginal groups. However, it can be shown that the attribution of such 'imperfect' duties to corporations results in the generation of excessive costs and of unrealistic expectations on the part of stakeholders. Distributive justice is more efficiently achieved by public sector involvement at the level of policy and project management.     

共同会计价值观导向下的全球财务报告教育与研究——以美国为例

本文从考察全球财务报告与美国公认会计原则(GAAP)的关系入手,讨论了全球财务报告课程中应涵盖的内容以及业界对财务报告普遍存在的一些误解。探讨了会计理论研究如何发挥对准则制定的指导作用,以及为什么理论研究能对准则制定有重要指导作用,在此基础上,提出了与国际会计准则理事会的技术议程以及与财务报告全球化相关的研究课题。     

Adolescent injuries in relation to economic status: An international perspective

The primary objective of the study was to examine the relationship between patterns in car-to-car crashes involving young drivers and car and driver characteristics and the research design was a national register-based prospective cohort study. Individual records in a cohort born 1970 – 1972 are linked to road-traffic-crash data (1988 – 2000). Subjects' first police-registered two-car crash leading to severe or fatal injury (n = 4875) are identified. Typical crash patterns are highlighted and associations between pattern and both car and individual socio-demographic characteristics are tested. Four crash patterns are highlighted. Male drivers and those with lower educational attainment are over-represented in all patterns. Pattern-based risk levels vary considerably according to car safety level and driver's age at time of injury and socio-economic status. Crash patterns might be considered in young adult driver education systems, bearing in mind the consistent higher risks of male drivers and of drivers with lower educational attainment.     

The challenge for women expatriates and spouses: some empirical evidence

This is an exploratory study examining issues associated with women expatriates and their spouses. Individuals representing three groups - organizations, women expatriates, male spouses - were interviewed to identify their experiences and concerns. The authors conclude that this issue will pose a dramatic challenge for international organizations in the coming decades, and that it is timely to investigate the issue in more depth.     

Mapping the field: Retrospective of the federal universal service programs

The Telecommunications Act of 1996 (1996 Act) established the framework for four federal universal service programs: the High-Cost program, the Low-Income program, the Schools and Libraries (E-rate) program, and the Rural Health Care program. During the past 15 years, these programs have been examined from a number of perspectives in an attempt to measure their efficiency and effectiveness, including the funding mechanisms that support them. The Federal Communications Commission is in the process of restructuring the universal service programs to move support to broadband-based technologies. This is an opportune time to examine what is known about whether these programs have met the universal service objectives of the 1996 Act and have efficiently and effectively used universal service funding. To that end, this article surveys both oversight reports by federal government agencies and academic research literature drawn from a variety of sources to identify areas of concern regarding the mission, implementation, and impact of the federal universal service programs and support mechanisms. The article also includes research findings on how the economic incentives created by the federal universal service programs affect corporate investment and deployment decisions and consumer service and technology adoption decisions.     

The Chinese in Britain: working towards success?

The Chinese community has made rapid socio-economic advancement Britain over the course of one generation. This paper examines the influences of culture and structure in determining the remarkable levels of attainments made by the Chinese Britain. In addition, the impacts of culture and structure in circumscribing occupational choices of the Chinese in Britain are also explored, since somewhat marring this image of success is the occupational segregation of the Chinese in the labour market. The human resource implication of this latter situation is that there exists a valuable source of qualified Chinese labour currently engaged in the ethnic niche, particularly Chinese catering industry, which could be better utilized in the wider labour market. It suggested that responsibility to address this issue reducing such 'wastage', involves efforts of three parties, namely, the Chinese themselves, careers counsellors, as well organizations in Britain.