407 resultados para Corporate travelers


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Purpose

This article critiques corporate public relations from the perspective of philosopher Alasdair MacIntyre. 

Design/methodology/approach
It uses an essay format.

Findings
The essay is critical of proposed ‘communitarian-style’ initiatives to take advantage of what are referred to by some public relations theorists as ‘consumer communities’.

Originality/value
This is the most extensive application of MacIntyre’s ideas to public relations.

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This cross-sectional study investigates the contribution of Australian listed companies’ compliance levels with Australian Corporate Governance Principles and Recommendations (CGPR) towards explaining the level of discretionary accruals. The findings will be of interest to CG regulators, as they contribute empirical evidence of the CGPR collective and individual role on mitigating earnings management practices.

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On the back of a faltering economic year in 2007 and a major merger of motor car and truck dealerships, international motor car giant Mercedes Benz adopted a radical approach to re-aligning the company vision for their Brazilian business. Adopting a people-centred approach to change, they integrated participatory theatre and personal stories into a nationwide cultural development programme producing twelve performances in twelve cities. The central content of the performances came from employees who told personal stories that were then performed onstage. Each event acted as a unique expression of workplace values that would be led by employee attitudes and behaviour. Through the dialogic process, the company established a new code of conduct for customer care for the next phase of company activity. This article critiques various aspects of the programme and considers the value and limitations in the person-centred approach facilitated through theatre.

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Research question: 

Corporate social responsibility (CSR) is increasingly important to business, including professional team sport organisations. Scholars focusing on CSR in sport have generally examined content-related issues such as implementation, motives or outcomes. The purpose of this paper is to add to that body of knowledge by focusing on process-related issues. Specifically, we explore the decision-making process used in relation to CSR-related programmes in the charitable foundations of the English football clubs.

Research methods:
Employing a grounded theory method and drawing on the analysis and synthesis of 32 interviews and 25 organisational documents, this research explored managerial decision-making with regard to CSR in English football.

Results and findings:
The findings reveal that decision-making consists of four simultaneous micro-social processes (‘harmonising’, ‘safeguarding’, ‘manoeuvring’ and ‘transcending’) that form the platform upon which the managers in the charitable foundations of the English football clubs make decisions. These four micro-social processes together represent assessable transcendence; a process that is fortified by passion, contingent on trust, sustained by communication and substantiated by factual performance enables CSR formulation and implementation in this organisational context.

Implications:
The significance of this study for the sport management literature is threefold: (1) it focuses on the individual level of analysis, (2) it shifts the focus of the scholarly activity away from CSR content-based research towards more processoriented approaches and (3) it adds to the limited number of studies that have utilised grounded theory in a rounded manner.

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The literature suggests an increasing need for interactions among board of directors, management, internal audit and external audit as the four components of corporate governance and presents internal audit as a resource for the other components. External auditing standards that originated in the Western world, which are also being applied in developing countries, recommend external auditor’s reliance on internal audit to achieve audit efficiency. Nevertheless, whether this efficiency motive explains such reliance in corporate governance settings that differ from the West has not been sufficiently explored as yet. This study examines external auditor reliance on internal audit work using questionnaire survey of 119 external auditors in Ethiopia. Mann-Whitney U test results suggest that external auditors’ reliance on internal audit work is not significantly associated with the competitiveness of external audit sub-markets in Ethiopia. Results of multiple discriminant analysis indicate internal audit work performance is the most important factor that determines the extent of external auditors’ reliance on internal audit work. Overall, findings suggest that organizations can enhance corporate governance effectiveness by strengthening internal audit and fostering internal-external auditor coordination.