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Integrated reporting and internal cost information: a view of the historical landscape 综合报告和内部成本信息:历史景观的视图
Pub Date : 2014-08-20 DOI: 10.1504/IJSSM.2014.064358
Jean Raar
In 2010, the Global Reporting Initiative (GRI), and the Prince of Wales’ Accounting for Sustainability Project (A4S), in conjunction with the accounting profession, formed The International Integrated Reporting Committee1 (IIRC). Their vision and guiding principles are contained in their prototype for a single corporate reporting framework (IIRC, 2012) which highlights the disclosure of content relating to the strategic stance of the individual firm. The aim of this paper was to gain historical insights on the integration of environmental issues within the internal cost information systems of institutions operating under the umbrella of an industry group’s strategic stance. Underpinned by institutional theory, the study sought to illuminate interconnections. Data was obtained through mixed methods, and the early evidence displayed a landscape of diversity between environmental costs, and their accumulation and integration within the accounting information system.
2010年,全球报告倡议组织(GRI)和威尔士亲王的可持续发展会计项目(A4S)与会计专业人士共同成立了国际综合报告委员会(IIRC)。他们的愿景和指导原则包含在他们的单一公司报告框架原型中(IIRC, 2012),该框架强调了与单个公司战略立场相关的内容披露。本文的目的是获得关于在工业集团战略立场的保护伞下运作的机构的内部成本信息系统内整合环境问题的历史见解。该研究以制度理论为基础,试图阐明相互联系。通过混合方法获得数据,早期证据显示环境成本及其在会计信息系统内的积累和整合之间存在多样性。
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引用次数: 0
An exploratory study of psychological tendencies related to texting while driving 一项关于开车时发短信的心理倾向的探索性研究
Pub Date : 2013-09-16 DOI: 10.1504/IJSSM.2013.056384
Garold Lantz, Sandra Loeb
Texting while driving is increasingly recognised as a dangerous activity. Given that texting while driving is a growing phenomenon we wish to identify attitudes and personality traits that may affect a propensity to voluntarily undertake such a dangerous activity. We focused on personality traits of ‘impulsiveness’ and a ‘need to be connected’ as possible explanations of texting while driving behaviour. Analysis indicates ‘texting impulsiveness’ is positively associated with people who text frequently and those who text while driving, with a significant gender difference. We found a very large majority of respondents, while recognising the dangerousness of texting while driving, are still willing to do it at least sometimes. While male respondents widely agree that texting while driving is dangerous they also believe that they are better at texting while driving than other drivers. Important public policy implications are suggested by this research.
开车时发短信越来越被认为是一种危险的行为。考虑到开车时发短信是一种日益增长的现象,我们希望找出可能影响自愿从事这种危险活动倾向的态度和性格特征。我们把重点放在了“冲动”和“需要联系”的性格特征上,作为边开车边发短信行为的可能解释。分析表明,“发短信冲动”与频繁发短信的人和开车时发短信的人呈正相关,性别差异显著。我们发现,绝大多数受访者虽然意识到开车时发短信的危险性,但至少有时还是愿意这么做。虽然男性受访者普遍认为开车时发短信很危险,但他们也认为自己比其他司机更擅长开车时发短信。本研究提出了重要的公共政策启示。
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引用次数: 7
Defining a sustainable overbooking approach in the hospitality industry 在酒店业定义可持续的超额预订方法
Pub Date : 2013-09-16 DOI: 10.1504/IJSSM.2013.056403
V. Fasone, G. Faldetta
Tourism industry is characterised by a growing uncertainty about volume of demand and relationships with tourists. Hotels often practice overbooking to face uncertainty, seeking to maximise rooms’ occupancy rates acting on the reduction of uncertainty on demand. At the same time overbooking is often correlated to an increase of uncertainty in relationships because it is very difficult to predict how different customers might react facing overbooking. This article aims to compare two different overbooking approaches: the traditional overbooking approach and an alternative one, called fair and transparent overbooking, according to which customers are made aware in advance of the possibility of overbooking. The main objective is to understand what are the consequences of traditional overbooking, both positive and negative, and then to figure out if the introduction of a new overbooking formula could alleviate the negative consequences, while maintaining the benefits, making it more sustainable from a social, relational and economic point of view. The theoretical analysis is supported by an empirical survey which aims to verify how overbooking is common, for which reasons is mainly practised by hotels and what are the main benefits and problems. Finally, the survey aimed to explore the possibility of practicing the fair and transparent overbooking.
旅游业的特点是需求数量和与游客关系的不确定性越来越大。酒店经常通过超额预订来应对不确定性,寻求最大限度地提高客房入住率,以减少需求的不确定性。同时,超额预订通常与关系不确定性的增加有关,因为很难预测不同的客户面对超额预订会有什么反应。本文旨在比较两种不同的超额预订方式:传统的超额预订方式和另一种被称为公平透明超额预订的方式,根据这种方式,客户可以提前意识到超额预订的可能性。主要目的是了解传统的超售带来的积极和消极的后果,然后弄清楚引入新的超售公式是否可以减轻负面后果,同时保持收益,从社会、关系和经济的角度来看,使其更具可持续性。理论分析得到了一项实证调查的支持,该调查旨在验证超额预订是如何普遍的,酒店主要是出于哪些原因,以及主要的好处和问题是什么。最后,调查旨在探讨实行公平透明超售的可能性。
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引用次数: 2
The evolving role of general managers in today’s global organisations 总经理在当今全球组织中不断演变的角色
Pub Date : 2013-09-16 DOI: 10.1504/IJSSM.2013.056382
Jeffrey A. Krug
Globalisation trends and rapidly evolving technologies have stimulated greater cross-border flows and increased the complexity of managing global organisations. As a result, the traditional role of general managers as ‘generalists’ has increasingly fallen out of favour. General management, which once formed the nucleus of training in business schools, has largely been replaced by specialised courses such as quality management, entrepreneurship, and innovation and technology. Uncertainty and volatility in world markets, however, underline the continued importance of general managers who possess broad strategic and critical thinking skills that enable them to manage increasingly complex organisations in a global business environment. This paper examines the evolving role of the general manager from an analytical to strategic thinker, who is capable of leading increasingly complex businesses, organising globally dispersed assets, managing a wider range of stakeholders, and responding to rapid technological and global change.
全球化趋势和快速发展的技术刺激了更多的跨境流动,增加了管理全球组织的复杂性。因此,总经理作为“通才”的传统角色日益失宠。曾经是商学院培训核心的综合管理课程,已在很大程度上被质量管理、创业、创新与技术等专业课程所取代。然而,世界市场的不确定性和波动性凸显了拥有广泛战略和批判性思维技能的总经理的持续重要性,这些技能使他们能够在全球商业环境中管理日益复杂的组织。本文考察了总经理从分析到战略思想家的演变角色,总经理能够领导日益复杂的业务,组织全球分散的资产,管理更广泛的利益相关者,并对快速的技术和全球变化做出反应。
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引用次数: 0
Growth and sustainability through test optional admission policies 通过考试可选录取政策实现增长和可持续发展
Pub Date : 2013-09-16 DOI: 10.1504/IJSSM.2013.056385
Michelle Schmude
This study examined test-optional admissions and their effect on the student body composition at King’s College as a measure of growth and sustainability. According to the College Board (2009), students from underrepresented populations do not perform as well as White students on standardised tests. Therefore, higher education institutions have established test-optional admission policies giving students the option of not submitting standardised test scores. By utilising a non-experimental ex post facto design, the researcher analysed data from freshman students at King’s College from 2003–2010 who used traditional and test-optional admission policies. The researcher determined through a chi square statistical analysis that each research question resulted in a statistically significant difference. Given the data presented, colleges and universities may need to consider offering test-optional admission policies for future growth and sustainability.
这项研究考察了非考试录取及其对国王学院学生身体构成的影响,以此衡量学生的成长和可持续性。根据美国大学理事会(College Board, 2009)的数据,来自代表性不足群体的学生在标准化考试中的表现不如白人学生。因此,高等教育机构制定了非考试录取政策,让学生可以选择不提交标准化考试成绩。通过采用非实验的事后设计,研究人员分析了2003-2010年国王学院一年级学生的数据,他们采用了传统和非考试录取政策。研究人员通过卡方统计分析确定,每个研究问题都导致了统计上的显著差异。考虑到这些数据,为了未来的增长和可持续发展,学院和大学可能需要考虑提供非考试录取政策。
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引用次数: 0
Antecedents of proactive and responsive market orientation 前瞻性和响应性市场导向的前提
Pub Date : 2013-09-16 DOI: 10.1504/IJSSM.2013.056383
Paul R. Lamore, D. Berkowitz, P. Farrington
Since the introduction of the proactive and responsive market orientation constructs into the market orientation literature, there has been limited empirical research regarding the antecedents of each type of market orientation and the relationship each may have on the market performance of new products. This research investigates the influence of organisational culture, competitive intensity and organisational age and size on the development of a firm’s market orientation, and how these two distinct forms of market orientation may influence organisational success. The results of this study indicate empirical evidence that cultures classified as adhocracy and market exhibit positive relationships with both responsive and proactive market orientation, whereas cultures classified as clan and hierarchy do not. Competitive intensity does not exhibit a significant relationship with either market orientation classification. Proactive market orientation exhibits a significant positive relationship with market performance, whereas responsive market orientation does not. The results may guide managers in developing the appropriate organisational environment to support successful innovation efforts.
由于市场导向文献中引入了主动型和响应型市场导向结构,因此对于每种类型的市场导向的前因以及每种市场导向对新产品市场绩效可能产生的关系的实证研究有限。本研究考察了组织文化、竞争强度、组织年龄和规模对企业市场导向发展的影响,以及这两种不同形式的市场导向如何影响组织的成功。本研究的结果表明,实证证据表明,被归类为民主和市场的文化与响应性和主动性市场导向都表现出积极的关系,而被归类为氏族和等级的文化则没有。竞争强度与两种市场取向分类均无显著关系。主动市场导向与市场绩效呈显著正相关,而响应型市场导向与市场绩效无显著正相关。研究结果可以指导管理者发展适当的组织环境,以支持成功的创新努力。
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引用次数: 4
Strategic corporate social responsibility: from side activity to core business – nine value creating strategies 战略性企业社会责任:从副业到核心业务——九大价值创造策略
Pub Date : 2013-03-18 DOI: 10.1504/IJSSM.2012.052654
Kristine Bryan-Kjær
Broad definitions of corporate social responsibility (CSR) contribute to obfuscating its relevance in strategic management. Moreover, they make it difficult for business leaders to distinguish between CSR that is strategic and CSR that is of more philanthropic character. In this paper, CSR is seen as a strategic management tool that is relevant to the success and failure of companies. The author presents a review of the CSR literature before outlining nine value creating CSR strategies. Seventeen mini-cases are provided from business to illustrate these strategies, represented by companies such as Alcoa, Unilever, Siemens, and Nike.
企业社会责任(CSR)的宽泛定义使其在战略管理中的相关性变得模糊。此外,它们使企业领导人难以区分战略性的企业社会责任和更具慈善性质的企业社会责任。在本文中,企业社会责任被视为一种战略管理工具,关系到公司的成败。在概述九个创造价值的企业社会责任战略之前,作者提出了对企业社会责任文献的回顾。本文提供了17个商业小案例来说明这些策略,以美国铝业、联合利华、西门子和耐克等公司为代表。
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引用次数: 1
Exploring potential power of corporate social responsibility toward sustainability development: analysis of state-owned company social responsibility in Indonesia 探索企业社会责任对可持续发展的潜在力量:印尼国有企业社会责任分析
Pub Date : 2012-09-10 DOI: 10.1504/IJSSM.2012.049007
Dianne Frisko
The implementation of corporate social responsibility (CSR) in Indonesia is mostly forced to follow government rules. Government also enacted some regulations that all state-owned companies (SOCs) allocate some of their profits in CSR programs. This paper attempts to analyse the effectiveness of CSR programs run by SOCs, and to assess the contributions of those programs in addressing social and environmental issues – which have been a government agenda. The findings of this paper reveal that government have fostered SOCs to prioritise strengthening economic programs for small-medium enterprises (SMEs). In the other sites, government has minimum attention to encourage SOCs to empower potential rural areas’ economic development as well as to overcome their social issues. The results of this paper are to provide information as guidance for government and SOCs to align each social mission through social responsibility programs in creating sustainable development.
在印尼,企业社会责任(CSR)的实施大多是被迫遵循政府的规定。政府还制定了一些规定,要求所有国有企业将部分利润用于企业社会责任项目。本文试图分析国有企业社会责任项目的有效性,并评估这些项目在解决社会和环境问题方面的贡献——这些问题一直是政府的议程。本文的研究结果表明,政府鼓励国有企业优先加强中小企业(SMEs)的经济计划。在其他地方,政府很少注意鼓励国有企业赋予农村地区潜在的经济发展权力,并克服他们的社会问题。本文的研究结果旨在为政府和社会责任公司提供信息指导,以通过社会责任项目协调各项社会使命,创造可持续发展。
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引用次数: 5
Sustainability at Navistar: a model distinguished by sustainable innovation, proactive product stewardship, and sound science 纳威司达的可持续发展:一个以可持续创新、积极的产品管理和健全的科学为特色的模式
Pub Date : 2012-09-10 DOI: 10.1504/IJSSM.2012.049021
Thomas W. Hesterberg, William B. Bunn Iii, Thomas J. Slavin, Jason Malcore, MacKenzie E. Porter, E. Bruce Harrison, Neal C. Grasso, Christopher M. Long
While corporate sustainability is interpreted broadly to mean ensuring success in the present without compromising the future, a well-accepted workable definition has remained elusive. Sustainability is often defined using a set of criteria or metrics that address the recognised environmental, social, and economic pillars of sustainability. However, standard metrics fail to account for how companies deal with operational challenges to their sustainability and viability. As a 175 year old diesel engine manufacturer, Navistar, Inc. has developed a model to address not only the three pillars of sustainability but also its significant business challenges, including those related to health concerns over its diesel products and environmental and employee legacies. Featuring a commitment to sustainable innovation and product stewardship and reliance on sound science, Navistar’s sustainability model has evolved in response to its unique operating environment. This model illustrates the benefits of designing sustainability strategies to address specific business challenges rather than a standard set of criteria.
虽然企业可持续发展被广泛地解释为在不损害未来的情况下确保当前的成功,但一个被广泛接受的可行定义仍然难以捉摸。可持续发展通常使用一套标准或指标来定义,这些标准或指标涉及公认的可持续发展的环境、社会和经济支柱。然而,标准指标无法解释公司如何应对其可持续性和可行性的运营挑战。作为一家拥有175年历史的柴油发动机制造商,Navistar公司已经开发出一种模式,不仅可以解决可持续发展的三大支柱,还可以解决其重大业务挑战,包括与柴油产品健康问题以及环境和员工遗产相关的问题。Navistar致力于可持续创新和产品管理,并依赖于可靠的科学,其可持续发展模式已根据其独特的运营环境而发展。该模型说明了设计可持续性战略以解决特定业务挑战而不是一套标准的好处。
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引用次数: 1
Patterns of sustainability values among subsidiaries 子公司间可持续发展价值观的模式
Pub Date : 2012-09-10 DOI: 10.1504/IJSSM.2012.049008
M. Rask, Jakob Lauring
The increasing trend of globalisation and environmental challenges makes the understanding of sustainability issues in international business a growing topic throughout the world. This study illustrates the challenge of an organisation as it becomes larger and more diverse to keep the core values alive. We focused on a multinational corporation with more than 30 years’ experience with sustainability issues. It is one of the world’s top manufacturers of renewable energy equipment. We found a very high diversity in sustainability perceptions. This exploratory study is based on a broad sample within one company, and it created new empirical insights enhancing the understanding of the sustainability theme in international business by creating a framework for describing patterns of sustainability understandings among international business units. This framework is useable by management to describe, explore and trigger new ways of thinking and to facilitate corporate culture change through coordination and configuration of the system of values and beliefs regarding sustainability among employees in the company.
全球化和环境挑战的日益增长的趋势,使可持续发展问题的理解在国际业务在世界各地的一个日益增长的话题。这项研究表明,当一个组织变得更大、更多样化时,要保持核心价值观的活力面临着挑战。我们关注的是一家在可持续发展问题上有30多年经验的跨国公司。它是世界上最大的可再生能源设备制造商之一。我们发现,人们对可持续发展的看法存在很大的差异。本探索性研究基于一家公司内的广泛样本,并通过创建描述国际业务单位之间可持续性理解模式的框架,创造了新的经验见解,增强了对国际业务中可持续性主题的理解。该框架可用于管理层描述,探索和触发新的思维方式,并通过协调和配置公司员工之间关于可持续性的价值观和信念系统来促进企业文化变革。
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引用次数: 3
期刊
International Journal of Sustainable Strategic Management
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