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Business Excellence Through the Theory of Accountability 从责任理论看企业卓越
Pub Date : 2021-05-21 DOI: 10.47992/IJCSBE.2581.6942.0103
Sreeramana Aithal
Background/Purpose: Theory of Accountability or Theory A is argued to be the best tool for enhancing organizational performance in the 21st century due to the relevance of its motivational and controlling factors with changing competitive environment of organizational business. Objective: To find the suitability and possibility of using the Theory of Accountability to improve organizational business excellence and to know its validity and superiority over other business excellence theories. Design/Methodology/Approach: Analysis of information collected from various scholarly articles and by using ABCD analysis framework. Findings/Result: Based on the analysis, it is found that the Theory of Accountability plays a founding stage to assured development of an organization by means of optimum performance through enhanced productivity and highest stakeholders performance leading to achieve business excellence. Research limitations/implications: The analysis of using Theory of Accountability principles in organizational development in the 21st century complements the objective of organizations to achieve business excellence.Originality/Value: This paper fulfills a global need on how to achieve business excellence by implementing organizational human accountability.Paper Type: Explorative research based analysis.
背景/目的:问责理论或A理论被认为是21世纪提高组织绩效的最佳工具,因为它的激励和控制因素与组织业务竞争环境的变化有关。目的:探讨问责理论在提升组织卓越性中的适用性和可能性,了解其相对于其他卓越理论的有效性和优越性。设计/方法/方法:利用ABCD分析框架,分析从各种学术文章中收集的信息。发现/结果:通过分析,我们发现问责制理论在确保组织发展的基础阶段,通过提高生产力和最高的利益相关者绩效来实现最佳绩效,从而实现卓越的业务。研究局限/启示:在21世纪的组织发展中使用问责原则理论的分析补充了组织实现卓越经营的目标。原创性/价值:本文满足了如何通过实施组织人力责任来实现卓越业务的全球需求。论文类型:基于分析的探索性研究。
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引用次数: 10
CEO Private Firm Experience and Idiosyncratic Risk 首席执行官私人公司经验与特殊风险
Pub Date : 2020-12-01 DOI: 10.2139/ssrn.3720156
Dev R. Mishra
I find that the idiosyncratic risk of firms increases with the extent of CEO work experience in non-publicly traded firms (CEO private experience). While there is no evidence of higher investment risk-taking by Private CEOs, the proportion of private-firm work experience is negatively associated with a well-known index of corporate social responsibility (CSR) and positively associated with an index of firm-level political risk. The extent of CEO private experience contributes to higher idiosyncratic risk potentially due to poor management of political risk and shrinking investment in the CSR performance of the firm consistent with a lack of reputational risk management. Past private-firm work experience may condition CEOs to sidestep discretionary but strategically important investments in reputational and political risk management, evidently exacerbating idiosyncratic risk.
我发现公司的特质风险随着非上市公司CEO工作经验(CEO私人经验)的增加而增加。虽然没有证据表明私营企业ceo的投资风险更高,但私营企业工作经验的比例与企业社会责任(CSR)指数呈负相关,与企业层面的政治风险指数呈正相关。首席执行官私人经验的程度可能会导致更高的特质风险,这可能是由于政治风险管理不善和企业社会责任绩效投资萎缩,与缺乏声誉风险管理相一致。过去在私人公司的工作经历可能会使首席执行官们在声誉和政治风险管理方面回避可自由选择但具有战略重要性的投资,这显然加剧了特殊风险。
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引用次数: 1
Effect CEO’s Demographics, and Entrepreneur and Management Skills on Business Philanthropic Activities and Its Subsequent Social and Business Benefits CEO人口特征、企业家和管理技能对企业慈善活动及其后续社会和商业效益的影响
Pub Date : 2020-08-29 DOI: 10.2139/ssrn.3683158
Nimra Abrar, D. Siddiqui
To measure the value and results of philanthropy remain some of the greatest challenges. A bigger challenge is to figure out its antecedents. We tried to address both problems by proposing a theoretical framework combining its antecedent and consequence into a structural model. We theorized that the CEO’s Entrepreneur and Management Skills and well as its risk-taking ability increase the Philanthropic activities of the business. Moreover, the effects of these skills and abilities on Philanthropy are complemented by the CEO’s age, qualification, and experience. Furthermore, higher Philanthropy would lead to higher Social and Business Benefits in terms of Employees Satisfaction, better Product Quality, and Cost Efficiency. The empirical validity of our model was established by conducting a survey by means of a Likert scale type close-ended questionnaire. Data were collected from 70 Entrepreneurs/CEOs having less than 100 employees from different sectors of Pakistan. Data were analyzed using confirmatory factor analysis and structured equation modeling. The results completely validated our theory. It showed that both Entrepreneur and Management Skills, risk-taking ability as well as Age, experience, and qualification have a significant positive effect on Philanthropy. Moreover, all three demographic factors significantly and positively complement the effect of each Entrepreneur and Management Skill and Risk-Taking Ability on Philanthropy. Entrepreneur and Management Skills also have a significant effect on Risk-taking abilities. And Lastly, Philanthropy along with Risk-taking ability has a significant and positive impact on Cost Efficiency, Employee Satisfaction, and Product Quality.
衡量慈善事业的价值和成果仍然是一些最大的挑战。更大的挑战是找出它的前因后果。我们试图通过提出一个理论框架来解决这两个问题,该框架将其前因后果结合到一个结构模型中。我们的理论认为,CEO的企业家和管理技能以及其承担风险的能力增加了企业的慈善活动。此外,这些技能和能力对慈善事业的影响与CEO的年龄、资格和经验相辅相成。此外,在员工满意度、产品质量和成本效率方面,更高的慈善事业会带来更高的社会效益和企业效益。采用李克特量表式封闭式问卷进行调查,验证了模型的实证有效性。数据收集了来自巴基斯坦不同部门的70名员工少于100人的企业家/首席执行官。数据分析采用验证性因子分析和结构方程模型。结果完全证实了我们的理论。结果表明,企业家和管理技能、冒险能力以及年龄、经验和学历对慈善事业有显著的正向影响。此外,这三个人口因素显著正补充了企业家、管理技能和冒险能力对慈善事业的影响。企业家和管理技能对风险承担能力也有显著影响。最后,慈善事业与风险承担能力对成本效率、员工满意度和产品质量有显著的正向影响。
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引用次数: 0
Leader’s Social Relationship and the Policy of Dividend Distribution: Study of Tunisian Non-Financial Listed Companies. 领导人社会关系与股利分配政策——以突尼斯非金融类上市公司为例。
Pub Date : 2019-08-27 DOI: 10.2139/ssrn.3443392
Ghanmi Najiba, Ellouz Siwar
In an attempt to examine the influence of the leader's social relation on dividend distribution policy in a context of listed non-financial Tunisian firms, a multiple linear model is constructed in a period stretching between 2001-2014.Thus, our empirical study is based on the estimation of a single model by following the multiple linear regression technique (Panel).

Our results of the estimate of our model show a positive effect between the Leader's social relationship and the policy of dividend distribution in a context of the Tunisian non-financial listed companies.
为了检验突尼斯非金融上市公司背景下领导者的社会关系对股利分配政策的影响,我们在2001-2014年期间构建了一个多元线性模型。因此,我们的实证研究是基于单一模型的估计,通过遵循多元线性回归技术(面板)。我们对模型的估计结果显示,在突尼斯非金融上市公司的背景下,领导人的社会关系和股息分配政策之间存在积极影响。
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引用次数: 0
The Confined Intention: The Reverse Gender Gap in Corporate Environmental Governance in China 有限意图:中国公司环境治理中的反向性别差异
Pub Date : 2019-06-15 DOI: 10.2139/ssrn.3404428
Zhang Tuo, Fengjing Han, Xiaojun Yang
Former literature finds that women managers play unique roles in environmental governance in OECD countries. However, little evidence was found in developing countries. This study employs a sample of 4150 Chinese private firms to empirically investigate on the gender gaps in corporate environmental performance in China. Based on the Tobit approach, our findings challenge the former literature that female entrepreneurs outperform their male counterparts in environmental governance. Further analysis through Mediating Model provides robust evidences that due to bank discrimination, female entrepreneurs often have limited access to bank finance, which confines their capabilities to invest in environmental projects. Our work sheds new lights and provides significant policy implications on the pro-environmental behaviors of female entrepreneurs that, despite of higher level of environmental awareness, female entrepreneurs should get support for their pro-environmental behaviors in the case of gender discrimination.
以前的文献发现,女性管理者在经合组织国家的环境治理中发挥着独特的作用。然而,在发展中国家发现的证据很少。本研究以4150家中国民营企业为样本,对中国企业环境绩效的性别差异进行实证研究。基于Tobit方法,我们的研究结果挑战了以前的文献,即女性企业家在环境治理方面优于男性同行。通过中介模型的进一步分析提供了强有力的证据,表明由于银行歧视,女性企业家获得银行融资的机会往往有限,这限制了她们投资环境项目的能力。我们的研究为女性企业家的环保行为提供了新的启示和重要的政策启示,尽管女性企业家的环保意识水平较高,但在性别歧视的情况下,女性企业家的环保行为应该得到支持。
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引用次数: 0
Introducing Daughters of Themis: International Network of Female Business Scholars 介绍忒弥斯之女:国际女性商业学者网络
Pub Date : 2017-02-09 DOI: 10.2139/SSRN.2914153
Roseanne Russell, Beate Sjåfjell
This paper introduces a special issue of the International and Comparative Corporate Law Journal resulting from the inaugural workshop of Daughters of Themis: International Network of Female Business Scholars in June 2015. The network fosters a strong sense of collegiality motivated by the sincere belief that our research and ultimately the broader academic endeavour is so much richer and enjoyable when we work together to help resolve society’s great challenges. At its heart is its annual workshop where a small number of participants can enjoy sustained discussion of their papers in an inclusive and collegiate atmosphere, genuine collaboration across disciplines is fostered, and informal support and mentoring of junior scholars by more senior participants can take place.
本文介绍了2015年6月忒弥斯女儿:女性商业学者国际网络首届研讨会的成果,《国际与比较公司法杂志》的特刊。我们真诚地相信,当我们共同努力,帮助解决社会面临的巨大挑战时,我们的研究以及最终更广泛的学术努力将变得更加丰富和愉快,这一信念激发了我们强烈的合作意识。它的核心是一年一度的研讨会,在这里,少数参与者可以在包容和大学的氛围中持续讨论他们的论文,促进真正的跨学科合作,并且可以由更资深的参与者对初级学者进行非正式的支持和指导。
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引用次数: 0
Female Leaders and Financial Inclusion. Evidence from Microfinance Institutions 女性领导者与普惠金融。来自小额信贷机构的证据
Pub Date : 2016-02-24 DOI: 10.2139/ssrn.2737287
R. O. Strøm, Bert D'espallier, R. Mersland
This research advances the hypothesis that female leaders – chief executive officers (CEOs), chairs, and directors – of a microfinance institution (MFI) give more priority to the poorest families in loan provision than male leaders do. We differentiate between a depth and a width dimension of financial inclusion. The data set is a unique global panel of MFIs collected from MFI raters’ reports. Our sample is also unique in the sense that about one-third of all MFIs have a female CEO. The problem of endogeneity for the female leader is resolved by running Heckman’s two-step endogenous dummy variable estimation with an instrument for the female leader. We find evidence of greater depth financial inclusion (smaller average loans, more gender bias) with a female leader but not for width financial inclusion (credit client growth). Female leaders exhibit greater altruism and greater competition avoidance but not greater risk aversion than male peers.
这项研究提出了一个假设,即小额信贷机构(MFI)的女性领导人——首席执行官(ceo)、董事长和董事——在提供贷款方面比男性领导人更优先考虑最贫困的家庭。我们区分了金融包容性的深度和广度。该数据集是从小额信贷机构评级者的报告中收集的一个独特的全球小额信贷机构面板。我们的样本也很独特,因为大约三分之一的小额信贷机构有一位女性首席执行官。通过对女性领导者的工具进行Heckman的两步内生虚拟变量估计,解决了女性领导者的内生性问题。我们发现,女性领导的深度普惠金融(平均贷款较小,性别偏见更多)程度更高,但广度普惠金融(信贷客户增长)程度更高。与男性领导者相比,女性领导者表现出更大的利他主义和更大的竞争回避,但不表现出更大的风险厌恶。
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引用次数: 6
Measuring Gender Differences in Information Sharing Using Network Analysis: The Case of the Austrian Interlocking Directorship Network in 2009 用网络分析测量信息共享中的性别差异:2009年奥地利连锁董事网络的案例
Pub Date : 2014-07-02 DOI: 10.2139/ssrn.2461708
Carlo Drago, Livia Aliberti Amidani, Davide Carbonai
In recent literature a relevant problem has been the relationship between career/personal contact networks and different career paths. In addition the recent advances in social capital theory have shown the way in which networks impact on personal careers. In particular women’s careers appear to be negatively affected by the informational network structure. The main contribution of this work is to propose empirical evidence of this phenomenon by considering the gendered directorship network with relation to Austria and to show the structural differences by gender in the network. By using community detection techniques we have found various communities in which females seem not to be present at all, where females show significantly fewer contacts than males in the network, and finally where the proportion of males exceeds 91%. The results show the predominant role in the network of male directors; these differences are very relevant if we consider the network as a tool of vehicle information and as a power mechanism. In this paper we wish to make an original contribution to the debate of the well-known “glass-ceiling” effect.
在最近的文献中,一个相关的问题是职业/个人联系网络与不同职业道路之间的关系。此外,社会资本理论的最新进展显示了网络对个人职业生涯的影响方式。特别是妇女的职业似乎受到信息网络结构的消极影响。这项工作的主要贡献是通过考虑与奥地利有关的性别董事网络,提出这一现象的经验证据,并显示网络中性别的结构差异。通过使用社区检测技术,我们发现了一些社区,其中女性似乎根本不存在,女性在网络中的接触明显少于男性,最终男性比例超过91%。结果表明,男性董事在网络中占主导地位;如果我们将网络视为车辆信息的工具和动力机制,这些差异是非常相关的。在本文中,我们希望对众所周知的“玻璃天花板”效应的辩论作出原创性的贡献。
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引用次数: 11
Assessing Notice & Handling of 256 System Effects: Who Gets Promoted? Who is Lucky? Who Finds Side-Effects that are Better than Main Ones? 评估通知和处理256系统影响:谁得到提升?谁是幸运儿?谁发现副作用比主要副作用好?
Pub Date : 2013-04-02 DOI: 10.2139/ssrn.2243301
R. Greene
150 people who rose to the top of 63 fields in 41 nations by virtue of noticing and/or handling more system effects or noticing/handling them better than others were given questionnaires about exactly what system effects they noticed and handled. That produced 256 system effect types in a well ordered model of 64 sets of 4, ordered as 16 sets of 16. An instrument for assessing how many of the 256 system effects were noticed/handled how definitely by people was administered to 200 executives of a global firm in Tokyo, with just under 2/3s of all executives in the same success order as their system effects covered ordering. Executives who noticed/handled more system effects had more overall success (measured 5 ways). More executives departed from that ordering in the top third of success scores than in middle and lower thirds (being higher in success order than their system effects-covered order would indicate), hinting at special factors added to a general capability captured well by number of system effects types covered.
在41个国家的63个领域中,由于注意到和/或处理了更多的系统效应,或者比其他人更好地注意到/处理了这些效应,150名名列前茅的人被发给了一份关于他们注意到和处理了哪些系统效应的问卷。在一个有序模型中产生了256种系统效应类型,该模型由64组4组成,顺序为16组16。在东京一家跨国公司的200名高管中,有一种工具用于评估人们对256种系统效应中有多少被注意到/处理得多么明确,只有不到2/3的高管在相同的成功顺序中,他们的系统效应涵盖了顺序。注意到/处理了更多系统效应的高管总体上更成功(以5种方式衡量)。更多的执行者偏离了成功得分最高的三分之一的顺序,而不是中间和较低的三分之一(比他们的系统效果覆盖的顺序所显示的成功顺序更高),这暗示了被覆盖的系统效果类型的数量很好地捕获的一般能力中添加的特殊因素。
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引用次数: 1
The Impact of Women Top Managers and Directors on Corporate Environmental Performance 女性高层管理人员和董事对企业环境绩效的影响
Pub Date : 2012-10-04 DOI: 10.2139/ssrn.2211826
Amanda Kimball, Donald A Palmer, Christopher Marquis
This paper contributes to theory on the impact of leader attributes on corporate behavior by exploring the relationship between gender composition in corporate leadership and environmental performance. Specifically, using a sample of 500 large US firms we examine a) the effects of women leadership on corporate environmental performance in general, b) the relative magnitude of these effects across the categories of women management and women board members, and c) the extent to which the impact of women in leadership exhibits threshold effects. We find that firms that incorporate women in their top management team and board of directors exhibit superior environmental performance, with the impact being greater for the board. Furthermore, the addition of women to a firm’s top management only impacts its environmental performance if the firm also has women on its board of directors. We discuss how these results contribute to research on upper echelons in general and female leadership of large corporations specifically.
本文通过探讨企业领导性别构成与环境绩效之间的关系,为领导者属性对企业行为的影响提供理论依据。具体来说,我们以美国500家大型公司为样本,研究了a)女性领导层对企业环境绩效的总体影响,b)这些影响在女性管理层和女性董事会成员类别中的相对程度,以及c)女性领导层的影响在多大程度上表现出阈值效应。我们发现,将女性纳入其高层管理团队和董事会的公司表现出更好的环境绩效,对董事会的影响更大。此外,只有在公司董事会中也有女性的情况下,公司高层管理人员中女性的加入才会影响其环境绩效。我们讨论了这些结果如何有助于研究一般的上层梯队,特别是大公司的女性领导。
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引用次数: 26
期刊
SRPN: Leadership and Sustainability (Topic)
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