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Accounting conservatism and corporate governance: evidence from India 会计稳健性与公司治理:来自印度的证据
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-08-19 DOI: 10.1108/jgr-07-2020-0072
Meenal Sharma, Rajbir Kaur
PurposeThe paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms.Design/methodology/approachThe period for the study is from 2010–2018. The data has been extracted from the BSE website, annual reports of the sample companies and the Prowess IQ database. Panel data methodology has been used to analyse the impact of the corporate governance variables on accounting conservatism. Accounting conservatism is the dependent variable, which has been measured by using the CONACCR (negative accruals) measure and the independent variables include the characteristics of the board of directors and the audit committee.FindingsOverall, the relationship between accounting conservatism and corporate governance indicates a significant impact of corporate governance variables, namely, characteristics of the board of directors and the audit committee, on the accounting conservatism policy of the firm.Originality/valueThis research explores the benefits of conservatism in resolving agency conflict. Very few studies have captured the relationship of individual components of corporate governance with accounting conservatism. Moreover, this study contributes to the literature regarding the influence of corporate governance variables on the extent of conservatism used in accounting records.
目的研究公司治理变量对标普BSE 500指数公司采用会计稳健性的影响。设计/方法论/方法研究时间为2010-2018年。数据来自BSE网站、样本公司的年度报告和Prowess IQ数据库。采用面板数据法分析了公司治理变量对会计稳健性的影响。会计稳健性是因变量,采用CONACCR(负应计项目)计量,自变量包括董事会和审计委员会的特征。总体而言,会计稳健性与公司治理之间的关系表明,公司治理变量,即董事会和审计委员会的特征,对公司的会计稳健性政策有显著影响。独创性/价值本研究探讨了保守主义在解决代理冲突中的好处。很少有研究捕捉到公司治理的各个组成部分与会计稳健性之间的关系。此外,本研究有助于研究公司治理变量对会计记录中使用的稳健性程度的影响。
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引用次数: 10
Transition to a hybrid teaching model as a step forward toward responsible management education? 向混合教学模式过渡是迈向负责任管理教育的一步?
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-08-18 DOI: 10.1108/jgr-12-2020-0111
F. Pucciarelli, A. Kaplan
PurposeThis paper aims to investigate how the COVID-19 health crisis could help business schools move towards more responsible management education (RME). Business schools have been extensively blamed in previous crises for not educating their students in a responsible way. The COVID-19 pandemic could be the pivotal opportunity for business schools to regain legitimacy and a wake-up call to accelerate their journey towards RME. The authors aim to outline an illustration of the transition to a hybrid teaching model and how such educational reconfiguration might lead to more sustainable and RME, also beyond COVID-19.Design/methodology/approachA qualitative approach is proposed to analyse and decrypt the challenges and opportunities of a hybrid approach, its implications for the transformation of business schools and RME. This study also includes a state-of-the-art literature review, a specific investigation of the case of ESCP, the European cross-border multi-campus business school, and in-depth interviews with stakeholders impacted by the crisis.FindingsThe health crisis demonstrated the unprecedented capability of higher education to embrace rapid and profound change. Furthermore, the pandemic served as a wake-up call in that it may even have caused the progress of business schools, previously somewhat reluctant, towards more socially responsible and sustainable thinking. Thus, the schools have used the COVID-19 crisis as an opportunity to regain legitimacy and be part of the solution rather than part of the problem.Practical implicationsThe paper pulls together a multitude of suggestions for higher education in general and business schools in particular.Originality/valueCombining two of higher education’s main challenges, namely, digitalisation and sustainability and applying the principles for responsible management education framework to map and analyse the pandemic’s implications, this paper provides a new, compelling and inspiring resource for business schools on their path to a more responsible management approach and education.
目的本文旨在探讨新冠肺炎健康危机如何帮助商学院走向更负责任的管理教育(RME)。在之前的危机中,商学院因没有以负责任的方式教育学生而受到广泛指责。新冠肺炎大流行可能是商学院重新获得合法性的关键机会,也是加快其RME之旅的警钟。作者旨在概述向混合教学模式的转变,以及这种教育重组如何在新冠肺炎之后带来更可持续的RME。设计/方法学/方法提出了一种定性方法来分析和揭示混合方法的挑战和机遇及其对商学院和RME转型的影响。这项研究还包括最新的文献综述、对欧洲跨境多校区商学院ESCP案例的具体调查,以及对受危机影响的利益相关者的深入采访。发现健康危机表明高等教育具有前所未有的能力,能够接受快速而深刻的变革。此外,这场疫情敲响了警钟,因为它甚至可能导致商学院在以前有些不情愿的情况下,朝着更负社会责任和可持续的思维方向发展。因此,学校利用新冠肺炎危机为契机,重新获得合法性,成为解决方案的一部分,而不是问题的一部分。实践意义本文汇集了许多对普通高等教育,特别是商学院高等教育的建议。独创性/价值本文结合了高等教育的两个主要挑战,即数字化和可持续性,并应用负责任管理教育框架的原则来绘制和分析疫情的影响,为商学院走向更负责任的管理方法和教育提供了一个新的、令人信服的和鼓舞人心的资源。
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引用次数: 6
Developing an understanding of the determinants, disclosures, and outcomes of CSR practices – a focus on developed and developing countries: a past review of 10 years 了解企业社会责任实践的决定因素、披露和结果——以发达国家和发展中国家为重点:过去10年回顾
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-08-16 DOI: 10.1108/jgr-03-2021-0032
Tanzeela Aqif, A. Wahab
PurposeThe increased awareness among consumers and strong competition have forced companies to put extra efforts and fulfill their social responsibility along with earning profits. The research aims to review corporate social responsibility (CSR)-related literature specifically determinants, outcomes and disclosure of CSR while adapting a comparative approach for developing and developed countries.Design/methodology/approachBased on theoretical frameworks of CSR, the authors have reviewed past studies conducted in past 10 years. While using keywords and synonyms, the databases such as JSTOR, Emerald, SpringerLink and ScienceDirect were used for searching impact factor and Scopus journals. Thematic analysis has been used as a method in the paper while identifying the key themes in study and presented them separately. Only those articles have been included which have key words in abstract. The review has been done while using logical process to improve inter-rater reliability. The key databased have been used to cover articles from multiple and diverse domains. The authors studied the key themes of literature found and identified the gaps. The paper has also incorporated the comments of authors who conducted credible studies.FindingsIt has been found that there are different determinants which lead the companies to involve in CSR practices in developing and developed countries. It has also been found that consumers are more aware about CSR in developed countries which effects the CSR decisions by firms. There is lack of literature available in developing states and researchers have been focused to conduct studies mainly developed countries such as in Europe and USA. Mostly the CSR behavior of companies has been linked with their financial and reputational benefits in empirical studies. There is large gap in literature on CSR involvement in small companies. The authors have developed and presented model which provides comparison of determinants leading toward CSR involvement by companies in developed and developing countries. Another framework has been developed which summarized all the factors which force the company to take part in CSR activities.Practical implicationsThe study has made significant contribution toward research field and summarized the determinants based on social and economic factors of countries. The study also presented the comparison between CSR in developing and developed country which is valuable contribution by the authors. The study has also found lack of progress in theory development in this area which needs further attention by researchers. The authors have developed a model and framework which will contribute in field of CSR.Originality/valueThis is the review paper which provides integrated view of literature regarding determinants, outcomes and disclosure of CSR in developing countries while using a comparative approach.
目的消费者意识的提高和激烈的竞争迫使企业在赚取利润的同时付出额外的努力,履行社会责任。本研究旨在回顾与企业社会责任相关的文献,特别是企业社会责任的决定因素、结果和披露,同时对发展中国家和发达国家采用比较方法。设计/方法论/方法基于企业社会责任的理论框架,作者回顾了过去10年中进行的研究 年。在使用关键词和同义词时,使用JSTOR、Emerald、SpringerLink和ScienceDirect等数据库搜索影响因子和Scopus期刊。本文在确定研究中的关键主题时,采用了主题分析的方法,并将其单独提出。只收录了那些有摘要关键词的文章。审查是在使用逻辑过程来提高评分者之间的可靠性的同时进行的。关键数据库已被用于涵盖来自多个不同领域的文章。作者研究了文献中的关键主题,发现并确定了差距。该论文还纳入了进行可信研究的作者的评论。研究发现,在发展中国家和发达国家,企业参与企业社会责任实践的决定因素各不相同。研究还发现,发达国家的消费者更了解企业社会责任,这影响了企业的企业社会责任决策。发展中国家缺乏可用的文献,研究人员主要集中在欧洲和美国等发达国家进行研究。在实证研究中,公司的企业社会责任行为大多与其财务和声誉利益有关。关于小公司参与企业社会责任的文献存在很大空白。作者开发并提出了一个模型,该模型比较了发达国家和发展中国家企业参与企业社会责任的决定因素。制定了另一个框架,总结了迫使公司参与企业社会责任活动的所有因素。实践意义该研究对研究领域做出了重大贡献,并总结了基于各国社会和经济因素的决定因素。本研究还对发展中国家和发达国家企业社会责任进行了比较,这是作者的宝贵贡献。该研究还发现,该领域的理论发展缺乏进展,需要研究人员进一步关注。作者开发了一个模型和框架,该模型和框架将有助于CSR.Originality/value领域。这是一篇综述论文,在使用比较方法的同时,提供了关于发展中国家企业社会责任的决定因素、结果和披露的文献的综合观点。
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引用次数: 1
Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms? 财务绩效是否调节了法国公司董事会属性与企业社会责任之间的关系?
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-08-03 DOI: 10.1108/jgr-02-2021-0016
A. Dakhli
PurposeThe purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes such as board size, board independence, female board representation and CEO-chair duality are included.Design/methodology/approachThis study uses panel data set of 200 French companies listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique.FindingsThe results indicate that significant direct relationships exist among board attributes and CSR. Board independence and female board representation are positively linked with CSR. However, board size and CEO duality are negatively associated with CSR. Findings show, also, that corporate financial performance accentuates significantly the effect of board size, board independence and CEO-duality on CSR, but does not moderate the relationship between female board representation and CSR.Practical implicationsThe findings may be of interest to different stakeholders and policy-makers and regulatory bodies interested in enhancing CG initiatives to strengthen corporate social responsibility because it suggests thinking about implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability. As an extension to this research, further study can examine the impact of ownership structure and audit quality on CSR issues.Originality/valueThis study extends the dynamic relationship between CG mechanisms and CSR by offering new evidence on how corporate financial moderates this relationship.
目的研究董事会属性对企业社会责任的影响。特别是,本文旨在实证检验财务业绩对董事会属性与企业社会责任之间关系的影响。董事会属性包括董事会规模、董事会独立性、女性董事会代表性和首席执行官-主席双重性。设计/方法论/方法本研究使用了2007-2018年期间200家法国上市公司的面板数据集。采用多元回归技术检验了直接效应和调节效应。研究结果表明,董事会属性与企业社会责任之间存在显著的直接关系。董事会独立性和女性董事会代表性与企业社会责任呈正相关。然而,董事会规模和CEO双重性与企业社会责任呈负相关。研究结果还表明,公司财务业绩显著强调了董事会规模、董事会独立性和CEO二元性对企业社会责任的影响,但并没有缓和女性董事会代表性与企业社会责任之间的关系。实际含义这些发现可能会引起不同利益相关者、政策制定者和监管机构的兴趣,他们有兴趣加强CG举措,以加强企业社会责任,因为它建议考虑实施一个广泛接受的良好CG实践框架,以满足对更大透明度和问责制的需求。作为本研究的延伸,进一步的研究可以考察股权结构和审计质量对企业社会责任问题的影响。独创性/价值本研究通过提供新的证据来证明企业财务如何调节CG机制与企业社会责任之间的动态关系,从而扩展了这种关系。
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引用次数: 10
Global CSR, drivers and consequences: a systematic review 全球企业社会责任、驱动因素和后果:系统综述
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-07-16 DOI: 10.1108/JGR-12-2020-0103
K. Dartey-Baah, G. Amoako
PurposeThe purpose of this paper is to provide a systematic review of research studies on the drivers and consequences of corporate social responsibility (CSR).Design/methodology/approachThis paper used a systematic literature review using research papers published on the drivers and consequence of global CSR from 2010 to 2020.FindingsThe findings of this paper show that the principal themes of published research articles on the drivers and consequences of CSR are internal drivers, external drivers and consequences of CSR. Publications on the drivers and consequences of global CSR have been dominated by studies that used quantitative approach and cross-sectional design. A significant number of studies also used secondary data source with most of these studies not being sensitive to sectorial influences. More importantly, this study revealed that the emphasis of CSR on actions that demonstrate social responsibility is more associated with overall financial performance and firm value when contrasted against ethical statements of social responsibility which is associated with weaker firm financial performance and outcomes. Moreover the review indicated that the level of CSR engagement and disclosure has been associated with higher share prices whereas low level of CSR disclosure in sensitive industries results in lower share prices. In addition, employees’ intention has been identified as a critical driver for CSR activities. Furthermore, it was also identified that firms engage in CSR because of internal institutional factors such as ethical corporate culture and top management commitment, whereas external drivers of CSR include socio-political factors, globalisation and environmental accountability.Practical implicationsCSR is an area that can be harnessed to contribute to sustainable solutions to global challenges. It also provides an added advantage of ensuring that the perpetuation of the relationship between businesses and society are more complementary.Originality/valueThis review is one of the few studies focussed on highlighting the drivers and consequences of global CSR. This review also provides proof of the areas of research that need attention and provides recommendation on future areas of study on the drivers and consequences of global CSR.
本文的目的是对企业社会责任(CSR)的驱动因素和后果的研究进行系统回顾。设计/方法/方法本文采用了系统的文献综述,使用了2010年至2020年发表的关于全球企业社会责任的驱动因素和后果的研究论文。本文的研究结果表明,已发表的关于企业社会责任驱动因素和后果的研究文章的主题主要是企业社会责任的内部驱动因素、外部驱动因素和后果。关于全球企业社会责任的驱动因素和后果的出版物主要是采用定量方法和横断面设计的研究。相当数量的研究还使用了二手数据来源,其中大多数研究对部门影响不敏感。更重要的是,本研究揭示了社会责任对表现社会责任的行为的强调与整体财务绩效和企业价值的关系更大,而社会责任的道德陈述与较弱的企业财务绩效和结果相关。此外,研究表明,企业社会责任的参与和披露水平与较高的股价有关,而在敏感行业,企业社会责任披露水平低导致股价下跌。此外,员工的意图已被确定为企业社会责任活动的关键驱动因素。此外,研究还发现,企业参与企业社会责任是因为内部制度因素,如道德企业文化和高层管理承诺,而企业社会责任的外部驱动因素包括社会政治因素、全球化和环境问责制。社会责任是一个可以利用的领域,为全球挑战的可持续解决方案作出贡献。它还提供了一个额外的优势,即确保企业与社会之间的关系更加互补。原创性/价值这篇综述是为数不多的关注全球企业社会责任驱动因素和后果的研究之一。本综述还提供了需要关注的研究领域的证据,并就全球企业社会责任的驱动因素和后果的未来研究领域提供了建议。
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引用次数: 10
COVID-19: accelerator or demolisher of the RME agenda? 2019冠状病毒病:RME议程的加速器还是破坏者?
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-07-01 DOI: 10.1108/jgr-12-2020-0109
Mathias Falkenstein, U. Hommel, Annie C. Snelson-Powell
PurposeThe purpose of this paper is to enrich the discussion at the intersection of responsible management education (RME) and the pandemic with new views that explore together the inhibitors of and drivers for a strengthening of RME in the emerging context. On the one hand, the pandemic crisis fosters the social role business schools play by supporting the enhancement of the RME rationale as an idealist foundational pillar of responsible business schools. On the other hand, it invites negative pragmatic responses in the light of financial and competitive disturbances that seem to enlarge the opportunity cost of moving RME forward.Design/methodology/approachThe essay puts forward arguments that help dissect the inherent contradictions and synergies between idealistic and pragmatic business school strategies, as they are impacted by the dynamics of COVID-19. The analysis serves to frame a discourse over the extent to which the pandemic crisis is acting as an accelerator of the RME agenda or instead brings the risk of demolishing what has been achieved so far.FindingsThe authors form an opinion of the emerging factors that promote and inhibit RME in business schools as they grapple with the challenges of the pandemic whilst recognizing the inherent contradictions faced in their strategic choices and resourcing.Originality/valueIn light of the growing emphasis on RME in the literature, this study challenges the degree to which the agenda has already become firmly rooted as a core organizational and educational theme in business schools. By doing so, it delivers an assessment of RME progress as a relevant strategic lever for business schools, whilst nonetheless being at risk of back-sliding.
目的本文的目的是丰富在负责任管理教育(RME)和流行病交叉点的讨论,以新的观点,共同探讨在新兴背景下加强负责任管理教育的抑制因素和驱动因素。一方面,大流行危机通过支持强化RME理论,使其成为负责任商学院的理想主义基础支柱,促进了商学院发挥的社会作用。另一方面,鉴于金融和竞争扰动似乎扩大了推进RME的机会成本,它会引起消极的务实反应。设计/方法/方法本文提出的论点有助于剖析理想主义和务实的商学院战略之间的内在矛盾和协同作用,因为它们受到COVID-19动态的影响。这一分析有助于构建一种论述,论述这场大流行病危机在多大程度上加速了区域贸易和经济机制议程,或者反而带来了破坏迄今取得的成果的风险。在商学院努力应对疫情挑战的同时,认识到其战略选择和资源配置面临的内在矛盾,作者对促进和抑制RME的新因素形成了看法。鉴于文献中对RME的重视程度越来越高,本研究对该议程已经成为商学院组织和教育核心主题的程度提出了挑战。通过这样做,它提供了对RME进展的评估,作为商学院的一个相关战略杠杆,尽管如此,它仍有倒退的风险。
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引用次数: 5
Post-pandemic responsible management education: an invitation for a conceptual and practice renewal and for a narrative change 大流行后负责任的管理教育:邀请更新概念和实践并改变叙述
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-06-28 DOI: 10.1108/jgr-12-2020-0110
Lovasoa Ramboarisata
PurposeThis essay makes the point that the corona crisis should motivate business schools and scholars to reflect on their interpretation of responsible management education (RME). It suggests both a conceptual and a practice renewal of RME, by respectively highlighting the relevance of the constructs organizational climate (OC) and professorial roles (PR) and calling for an enactment of business schools’ employer responsibility. It also argues that beyond mere techno-pedagogical and strategic developments, business schools’ post-pandemic challenges should encompass a narrative change.Design/methodology/approachReview of recent studies on the neo-liberalization of business schools and the implications of the latter on management educators and management education.FindingsThe corona crisis carries the risk of putting center stage and amplifying the entrepreneurial narrative in business schools. Such a narrative is deeply rooted in neoliberal assumptions. However, the corona crisis is also an opportunity to renew RME and to favour critical studies, encourage moral imagination and embark collectively on systemic activism.Originality/valueLike other recent work, this paper reflects on what RME should mean and how business schools should set and fulfill their RME agenda in the aftermath of the corona crisis. To complement those former work, this paper proposes that the constructs of OC and PR be invited into the conceptualization of RME and insists that business schools acknowledge their employer responsibility.
本文认为,冠状病毒危机应该促使商学院和学者反思他们对负责任管理教育(RME)的解释。通过分别强调构建组织气候(OC)和教授角色(PR)的相关性,并呼吁制定商学院的雇主责任,建议对RME进行概念和实践上的更新。它还认为,除了单纯的技术教学和战略发展之外,商学院在大流行后面临的挑战还应包括叙事上的改变。设计/方法论/方法回顾最近关于商学院新自由化的研究,以及后者对管理教育者和管理教育的影响。新冠肺炎危机有可能使商学院的创业叙事成为焦点,并被放大。这样的叙述深深植根于新自由主义的假设。然而,冠状病毒危机也是一个机会,可以更新RME,支持批判性研究,鼓励道德想象,并集体开展系统行动。与最近的其他研究一样,这篇论文反映了RME应该意味着什么,以及商学院在冠状病毒危机之后应该如何制定和实现他们的RME议程。为了补充前人的研究成果,本文建议将企业主管和公共关系的概念引入到RME的概念中,并坚持商学院承认其雇主的责任。
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引用次数: 4
Poverty, vulnerability, and the role of responsible management education in a post-COVID world 贫困、脆弱性和负责任的管理教育在后新冠肺炎世界中的作用
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-06-25 DOI: 10.1108/jgr-01-2021-0004
Geri N. Mason, A. Rosenbloom
PurposeThis paper aims to discuss the consequences for responsible management education and learning (RMEL) as an enduring feature of the post-COVID-19 world: increased inequality and increased vulnerable individuals living in poverty. Because of this, responsible management education and learning (RMEL) must integrate poverty as a threshold concept on which students’ cognitive frame is built.Design/methodology/approachThis paper advocates for poverty to be taught as a multidimensional threshold concept that encompasses a person’s freedoms and capabilities, in addition to their income (Sen, 1999). Further, this paper provides a framework for integration into all curricula grounded in RMEL’s unique domain of inquiry and study: the integration of ethics, responsibility and sustainability.FindingsThreshold concepts transform student learning in durable, immutable ways. When poverty is taught as such, students develop more elaborate poverty cognitive frames that they can apply across their entire course of study. This paper describes how to: (1) reframe poverty as a threshold concept; (2) apply Biggs’ (2003) framework of constructive alignment to assure the integrity of course learning objectives and the curriculum; (3) create poverty-related assignments that are emotionally engaging and relevant for students (Dart, 2008); and (4) use this proposed framework of including poverty in business classes.Research limitations/implicationsWithout an integrated multidimensional understanding of poverty, students will not emerge as managers competent in addressing these critical issues from within a business context (Grimm,2020). It will be imperative in future research to evaluate the outcomes of doing so and to determine whether this solution creates responsible managers more competent in addressing poverty-rooted issues.Originality/valueThis paper brings together two elements of student learning central to understanding poverty: threshold concepts and cognitive frames. This paper also uses Biggs’ (2003) constructive alignment framework to assure that curricular and course changes have both internal coherence and explicit learning outcomes.
目的本文旨在讨论负责任的管理教育和学习(RMEL)的后果,这是新冠肺炎疫情后世界的一个持久特征:不平等加剧和贫困弱势群体增加。正因为如此,负责任的管理教育和学习(RMEL)必须将贫困作为建立学生认知框架的门槛概念。设计/方法论/方法本文主张将贫困作为一个多维的门槛概念来教授,除了收入之外,还包括一个人的自由和能力(Sen,1999)。此外,本文提供了一个框架,以纳入RMEL独特的调查和研究领域的所有课程:道德、责任和可持续性的整合。FindingsThreshold概念以持久、不变的方式改变学生的学习。当贫困被这样教授时,学生们会发展出更精细的贫困认知框架,这些框架可以应用于他们的整个学习过程。本文描述了如何:(1)将贫困重新定义为一个阈值概念;(2) 应用比格斯(2003)的建设性调整框架,以确保课程学习目标和课程的完整性;(3) 创建与贫困相关的作业,这些作业在情感上引人入胜,与学生相关(Dart,2008);以及(4)利用这一拟议的将贫困纳入商业阶层的框架。研究局限性/含义如果没有对贫困的综合多维理解,学生就不会成为能够在商业环境中解决这些关键问题的管理者(Grimm,2020)。在未来的研究中,必须评估这样做的结果,并确定这种解决方案是否能培养出负责任的管理者,使他们更有能力解决贫困问题。独创性/价值本文将学生学习的两个要素结合在一起,这两个要素是理解贫困的核心:阈值概念和认知框架。本文还使用Biggs(2003)的建设性调整框架来确保课程和课程的变化既有内部一致性,又有明确的学习结果。
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引用次数: 5
Can a formalised model of co-production contribute to empowering indigenous communities in decisions about land use? 一个正式的合作生产模式能否有助于在土地使用决策中赋予土著社区权力?
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-06-08 DOI: 10.1108/JGR-09-2020-0088
A. Gillies
PurposeCo-production has been used in public services in the UK areas such as mental health to improve the participation of service users in decisions made about the services traditionally provided for them and done to them. It has also been used in areas such as mental health and to address concerns about the quality of services provided to members of minority communities. Western Australia is currently passing legislation to address the issue of aboriginal cultural heritage management in the context of recent adverse incidents such as the incident where Rio Tinto was responsible for the destruction of the site. This paper aims to show how a formalised model of co-production can assist in the implementation of this legislation.Design/methodology/approachThis paper considers how effective co-production has been within the domain of mental health services in the UK and then considers whether they are lessons that may be learnt in other contexts. It considers whether concepts from co-production have a role to play in ensuring that the legislation and its implementation are not seen as actions done to or on behalf of the aboriginal communities and if a more structured approach to coproduction can produce a model, which facilitates genuinely collaborative aboriginal heritage management.FindingsThe approach has facilitated the development of a model to monitor and improve collaboration within aboriginal cultural heritage management, which complements existing participatory approaches and enables businesses to demonstrate their legislatory compliance.Social implicationsThe study offers an approach, which may be used globally to empower indigenous communities in decision-making in other contexts, such as deforestation in South America and oil and gas exploitation on Inuit and First Nations land in Canada.Originality/valueThe use of co-production concepts and capability modelling is novel in this space.
目的联合王国的公共服务领域,如心理健康领域,已采用协同生产,以提高服务使用者对传统上向他们提供和向他们提供的服务的决策的参与程度。它还被用于心理健康等领域,并用于解决对向少数民族社区成员提供的服务质量的关切。西澳大利亚州目前正在通过立法,在最近发生的不利事件的背景下解决土著文化遗产管理问题,例如里约热内卢Tinto对该遗址的破坏负有责任的事件。本文旨在展示正式的合作生产模式如何有助于实施这一立法。设计/方法/方法本文考虑了在英国精神卫生服务领域内合作生产的有效性,然后考虑它们是否可以在其他情况下学习。它考虑了合作制作的概念是否在确保立法及其实施不被视为针对或代表土著社区的行动方面发挥作用,以及更结构化的合作制作方法是否可以产生一种模式,从而促进真正的土著遗产合作管理。该方法促进了一种模式的发展,以监测和改善土著文化遗产管理中的合作,它补充了现有的参与性方法,并使企业能够证明其遵守法律。社会意义这项研究提供了一种方法,可以在全球范围内用于在其他情况下赋予土著社区决策权力,例如南美洲的森林砍伐和加拿大因纽特人和第一民族土地上的石油和天然气开采。在这个领域,联合制作概念和能力建模的使用是新颖的。
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引用次数: 0
Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis 从议程设置的角度理解企业社会责任:利用计算机辅助内容分析对报纸进行跨国分析
IF 1.6 Q2 Business, Management and Accounting Pub Date : 2021-05-18 DOI: 10.1108/JGR-08-2020-0084
Yafei Zhang, Chuqing Dong
This study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept.,Data were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region.,This study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers.,Emerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market.,This study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.
本研究旨在通过计算机辅助分析方法,探讨2000年至2016年英国、美国、中国大陆和香港流行英文报纸所报道的多方面的企业社会责任(CSR)。这项研究将对企业社会责任的理解从企业自我报告转移到大众媒体,并提出了关于新闻媒体在将企业社会责任作为一个多方面的、社会构建的概念呈现时所扮演的角色的有趣问题。数据来自LexisNexis数据库中存档的2000年至2016年csr相关新闻文章。在议程设置理论框架的指导下,采用计算机辅助内容分析(Latent Dirichlet Allocation)对来自商业和非商业新闻来源的4487篇企业社会责任相关文章进行分析。方差分析用于比较每个国家/地区的显著CSR主题。本研究认为报纸是企业试图传播CSR信息和构建CSR意义的另一种选择。研究结果显示,正如之前的研究表明的那样,新闻传达了各种企业社会责任问题,这些问题与企业社会责任报告中定义的企业社会责任一致或超出了企业社会责任。此外,企业社会责任新闻报道在商业和非商业新闻来源之间存在差异。此外,企业社会责任报道的媒体基调在不同地区、商业报纸和非商业报纸之间存在显著差异。企业社会责任新闻报道中的新兴话题,如商业教育,可以帮助企业发现市场上尚未开发的企业社会责任领域。本研究为企业社会责任传播研究提供了一个非企业视角,探讨企业社会责任意味着什么以及应该关注什么。新闻媒体呈现企业社会责任的方式是异质化的,既提供企业社会责任活动的表面报道,又进行深入的讨论。
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引用次数: 7
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Journal of Global Responsibility
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