排序方式: 共有16条查询结果,搜索用时 15 毫秒
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Minna Saunila Tero Rantala Juhani Ukko Jouni Havukainen 《Technology Analysis & Strategic Management》2019,31(6):653-666
This study examines the links between sustainability engagement and green technology investments. Using data on 139 Finnish small businesses, the results show a positive relationship between the two. The sustainability engagement of small businesses affects their interest in investing in green technology. However, engagement in environmental sustainability does not seem to be the main motivator behind green technology investments. The results of the mediation analysis show that when investing in green technologies, companies do not consider environmental sustainability as a main value but as a way of achieving social and economic value. 相似文献
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Anu Hakonen Johanna Maaniemi Jari Juhani Hakanen 《International Journal of Human Resource Management》2013,24(10):2245-2261
This study explored the propositions of the reflection theory of pay [Thierry (2001), Work Motivation in the Context of a Globalizing Economy, Mahwah, NJ: Lawrence Erlbaum Associates, pp. 149–166]. The theory is grounded in theories of individual motivation. However, in a group-based pay context more socially oriented motivational factors may also play a role. In addition, the theory does not take into account that pay may have negative meanings. In this study, we have adopted a qualitative approach to improve the understanding of what meanings group-based pay may have. The research questions were the following: (1) why is group-based result-oriented pay perceived as meaningful, (2) why is group-based result-oriented pay perceived as meaningless and (3) why is group-based result-oriented pay perceived to have a negative meaning. To study the meanings attached to group-based pay, we conducted 29 focus group interviews (88 employees) in six municipal organizations in Finland. The results showed that the reasons for perceiving group-based pay as meaningful were related to the value of money, compensation for performance, the positive messages signalled by the pay and positive outcomes. On the other hand, when pay was perceived as meaningless, the arguments were related to the weak instrumentality of money, weak links between performance and pay, incompatibility and lack of knowledge. The negative meanings were related to negative message conveyed by the pay and its outcomes. When these results were compared with four meanings proposed by reflection theory, all four categories were found in the speech of the interviewees. In addition, two new categories were found and designated as ‘messages’ and ‘outcomes’. These new categories were theoretically linked to social identity theory. 相似文献
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Performance measurement impacts on management and leadership: Perspectives of management and employees 总被引:1,自引:0,他引:1
The study focuses on the impacts of performance measurement (PM) on management and leadership—a research area that has not received much attention in the literature. The empirical part of the study is based on 24 interviews from eight case organizations applying the Balanced Scorecard (BSC). Representatives of both management and employees were interviewed in each case organization. The study concludes that performance measurement can only support, not replace managers in leading people. The study shows that when operating with a performance measurement system (PMS), the increased interactivity between the management and the employees leads to higher performance. 相似文献
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Matti Keloharju Juhani T. Linnainmaa Peter Nyberg 《Journal of Financial Economics》2021,139(1):138-161
Stocks tend to earn high or low returns relative to other stocks every year in the same month (Heston and Sadka, 2008). We show these seasonalities are balanced out by seasonal reversals: a stock that has a high expected return relative to other stocks in one month has a low expected return relative to other stocks in the other months. The seasonalities and seasonal reversals add up to zero over the calendar year, which is consistent with seasonalities being driven by temporary mispricing. Seasonal reversals are economically large and statistically highly significant, and they resemble, but are distinct from, long-term reversals. 相似文献
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Juhani Vaivio 《Accounting, Organizations and Society》1999,24(8):502
Accounting has not escaped The Customer's influence in contemporary organizations. Calls have been made for a quantitative knowledge that installs a new calculable space in the name of The Customer. In an organizational setting, a UK sudsidiary of Unilever, the paper traces first the introduction of this quantitative knowledge. The paper examines the order of “The Quantified Customer”, its effects on organizational action, and its disciplinary implications. But this enquiry also uncovers a rival knowledge of The Customer. The resistant local knowledge is mobilized against the new calculable space—changing the trajectory of events. 相似文献
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Chief executives in 50 manufacturing companies were interviewed about the perceived strategic uncertainty in six environmental sectors, and the frequency and mode of scanning used for each sector. The findings suggest that customer, economic and competitor sectors generated greater strategic uncertainty than technological, regulatory and sociocultural sectors. When sector uncertainty was high, executives reported greater frequency of scanning and greater use of personal information sources. Chief executives in high-performing companies scanned more frequently and more broadly in response to strategic uncertainty than their counterparts in low-performing companies. 相似文献
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We analyze whether IQ influences trading behavior, performance, and transaction costs. The analysis combines equity return, trade, and limit order book data with two decades of scores from an intelligence (IQ) test administered to nearly every Finnish male of draft age. Controlling for a variety of factors, we find that high-IQ investors are less subject to the disposition effect, more aggressive about tax-loss trading, and more likely to supply liquidity when stocks experience a one-month high. High-IQ investors also exhibit superior market timing, stock-picking skill, and trade execution. 相似文献
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This paper seeks to develop our understanding of method triangulation and research paradigms in interpretive management accounting research. Relying on field illustrations, the paper provides insight into how method triangulation has actually been received within the Finnish management accounting research community. At present, talk can be distinguished from action in method triangulation. Relying further on this insight, the paper discusses the meaning of a “paradigm”. It points out that for the individual scholar the paradigm is not necessarily a coherent, well-reflected philosophical standpoint. Instead, it represents a socio-political assemblage that suggests a “methodological identity” and provides “paradigmatic economies” for the self-interested academic. We also put forward a view on the future of method triangulation and paradigmatic détente more generally. 相似文献