Intimacy at work: Playback theatre and corporate cultural change in Mercedes Benz, Brazil

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.

Corporate social responsibility in professional team sport organisations : towards a theory of decision-making

Research question: 

Reliance of external auditors on internal audit work : a corporate governance perspective

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.

An empirical study of business intelligence impact on corporate performance management

Business intelligence technologies have received much attention recently from both academics and practitioners. However, the impact of business intelligence (BI) on corporate performance management (CPM) has not yet been investigated. To address this gap, we conducted a large-scale survey collecting data from 337 senior managers. Partial least square method was employed to analyse the survey data. Findings suggest that the more effective the BI implementation, the more effective the CPM-related planning and analytic practices. Interestingly, size and industry sector do not influence the relationships between BI effectiveness and the CPM. This research offers a number of implications for theory and practice.

Historical antecedents shaping corporate reporting in Iran

This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries.