How and Why? A Review of Corporate Political Activity Predictors and Actions

IF 4 2区管理学 Q2 MANAGEMENT Group & Organization Management Pub Date : 2022-03-30 DOI:10.1177/10596011221085200

L. Brown, A. Rasheed, R. Bell

引用次数: 5

Abstract

In this review, we provide a framework for understanding both the predictors and approaches of CPA that firms undertake to achieve their objectives. We identify the predictors of CPA and classify them into two distinct categories: internal and external. In addition, we suggest that CPA approaches will vary depending on the firm’s goal to either manage or mitigate regulation and legislation as compared to attempting to pass new bills into law. We conclude by suggesting several future CPA research directions for management scholars.

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怎么做，为什么?公司政治活动预测因素和行动综述

在这篇综述中，我们提供了一个框架来理解会计师事务所为实现其目标所采取的预测因素和方法。我们确定了CPA的预测因素，并将其分为两类:内部和外部。此外，我们建议注册会计师的方法将根据公司管理或减轻法规和立法的目标而有所不同，而不是试图将新法案纳入法律。最后，本文提出了未来注册会计师研究的几个方向。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Group & Organization Management Multiple-

CiteScore

8.40

自引率

12.50%

发文量

期刊介绍： Group & Organization Management (GOM) publishes the work of scholars and professionals who extend management and organization theory and address the implications of this for practitioners. Innovation, conceptual sophistication, methodological rigor, and cutting-edge scholarship are the driving principles. Topics include teams, group processes, leadership, organizational behavior, organizational theory, strategic management, organizational communication, gender and diversity, cross-cultural analysis, and organizational development and change, but all articles dealing with individual, group, organizational and/or environmental dimensions are appropriate.