Impression management, myth creation and fabrication in private social and environmental reporting:insights from Erving Goffman

This paper explores the nature of private social and environmental reporting (SER). From interviews with UK institutional investors, we show that both investors and investees employ Goffmanesque, staged impression management as a means of creating and disseminating a dual myth of social and environmental accountability. The interviewees' utterances unveil private meetings imbued with theatrical verbal and physical impression management. Most of the time, the investors' shared awareness of reality belongs to a Goffmanesque frame whereby they accept no intentionality, misrepresentation or fabrication, believing instead that the 'performers' (investees) are not intending to deceive them. A shared perception that social and environmental considerations are subordinated to financial issues renders private SER an empty encounter characterised as a relationship-building exercise with seldom any impact on investment decision-making. Investors spoke of occasional instances of fabrication but these were insufficient to break the frame of dual myth creation. They only identified a handful of instances where intentional misrepresentation had been significant enough to alter their reality and behaviour. Only in the most extreme cases of fabrication and lying did the staged meeting break frame and become a genuine occasion of accountability, where investors demanded greater transparency, further meetings and at the extreme, divested shares. We conclude that the frontstage, ritualistic impression management in private SER is inconsistent with backstage activities within financial institutions where private financial reporting is prioritised. The investors appeared to be in a double bind whereby they devoted resources to private SER but were simultaneously aware that these efforts may be at best subordinated, at worst ignored, rendering private SER a predominantly cosmetic, theatrical and empty exercise. © 2013 Elsevier Ltd.

Sustainability, epistemology, ecocentric business and marketing strategy:ideology, reality and vision

This conceptual article examines the relationship between marketing and sustainability through the dual lenses of anthropocentric and ecocentric epistemology. Using the current anthropocentric epistemology and its associated dominant social paradigm, corporate ecological sustainability in commercial practice and business school research and teaching is difficult to achieve. However, adopting an ecocentric epistemology enables the development of an alternative business and marketing approach that places equal importance on nature, the planet, and ecological sustainability as the source of human and other species' well-being, as well as the source of all products and services. This article examines ecocentric, transformational business, and marketing strategies epistemologically, conceptually and practically and thereby proposes six ecocentric, transformational, strategic marketing universal premises as part of a vision of and solution to current global un-sustainability. Finally, this article outlines several opportunities for management practice and further research. © 2012 Springer Science+Business Media Dordrecht.

Towards a unified definition of supply chain management:the four fundamentals

A wide range of definitions of supply chain management (SCM) have been developed over the last three decades. The philosophy of SCM is based firmly on a recognition that it is only by working in a more integrated manner that competitive advantage can be maximised. However, for this to become a reality the development of common definitions and understandings between supply chain partners is a critical success factor. The corollary of this is that a lack of definitional consistency and a common understanding is an inhibitor to the successful adoption of SCM thinking in practice. This paper reviews a number of definitions of SCM, as well as discussions and analyses of such definitions. This leads to the central point posited in the paper – the need for a ‘unified definition’. Such a definitional construct, labelled the Four Fundamentals of SCM, is proposed with the core of the paper providing a narrative description of this construct based on a wide range of literature.

Integrating risk management with performance management

This article argues that, post Enron, governance reforms around the world have served to raise the profile of risk management, and emphasise the need for a corporate wide approach to internal control that is overseen by the Board of Directors. In the US, this is most clearly demonstrated by the emergence of Enterprise Risk Management (ERM), defined as 'a process, effected by an entity's board of directors, management and other personnel, applied in strategy setting across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives.' (COSO, 2004, p.2). In practical terms, however, the introduction of an enterprise wide holistic risk management system poses a big challenge to all but the smallest of organisations. The financial crisis has clearly shown that enterprise wide risk management remains a dream rather than a reality for even the world's largest and once highly respected companies.

The implementation of supply chain management theory in practice:an empirical investigation

Purpose: The purpose of the research described in this paper is to disentangle the rhetoric from the reality in relation to supply chain management (SCM) adoption in practice. There is significant evidence of a divergence between theory and practice in the field of SCM. Design/methodology/approach: Based on a review of extant theory, the authors posit a new definitional construct for SCM – the Four Fundamentals – and investigated four research questions (RQs) that emerged from the theoretical review. The empirical work comprised three main phases: focussed interviews, focus groups and a questionnaire survey. Each phase used the authors’ definitional construct as its basis. While the context of the paper’s empirical work is Ireland, the insights and results are generalisable to other geographical contexts. Findings: The data collected during the various stages of the empirical research supported the essence of the definitional construct and allowed it to be further developed and refined. In addition, the findings suggest that, while levels of SCM understanding are generally quite high, there is room for improvement in relation to how this understanding is translated into practice. Research limitations/implications: Expansion of the research design to incorporate case studies, grounded theory and action research has the potential to generate new SCM theory that builds on the Four Fundamentals construct, thus facilitating a deeper and richer understanding of SCM phenomena. The use of longitudinal studies would enable a barometer of progress to be developed over time. Practical implications: The authors’ definitional construct supports improvement in the cohesion of SCM practices, thereby promoting the effective implementation of supply chain strategies. A number of critical success factors and/or barriers to implementation of SCM theory in practice are identified, as are a number of practical measures that could be implemented at policy/supply chain/firm level to improve the level of effective SCM adoption. Originality/value: The authors’ robust definitional construct supports a more cohesive approach to the development of a unified theory of SCM. In addition to a profile of SCM understanding and adoption by firms in Ireland, the related critical success factors and/or inhibitors to success, as well as possible interventions, are identified.

Magyarországi „munkavállaló-barát” (employee friendly) szervezetek – Valóság vagy utópia (avagy mit tanulhatunk tőlük?) = The Hungarian employee friendly organizations: reality or Utopia (or what can we learn from them?)

A szerzők feltáró kutatásukban munkavállaló-barát szervezeti megoldásokat kerestek és vizsgáltak multiparadigmikus (Primecz, 2008) megközelítéssel, kritikai és funkcionalista szemszögből. Munkavállalóbarát szervezeti gyakorlatnak tekintették azokat a szervezeti kultúrában gyökerező szervezeti kereteket és gyakorlatokat, amelyek nagymértékben támogatják a munkavállalókat a munka és magánélet egyensúlyának elérésében és megtartásában (Toarniczky et al., 2011). Eredményeik szerint a munkavállaló-barát gyakorlatokat akkor értékelik legjobban a szervezeti tagok, ha a közvetlen vezető és kollégák jól értik a támogatandó munkavállaló helyzetét és rugalmasan fordítják le a hétköznapokra a HR-rendszereket. Ezzel együtt több feszültség keletkezik a szervezetben a munkavállaló-barát gyakorlatokban, amelyekre figyelni lehetne, anélkül, hogy a kialakított gyakorlatokat felszámolnák. _____ The authors in their research investigated employee friendly practices, which they defined as frameworks and practices rooted in organisational culture that gives maximum support for employees trying to reach and keep balance between work and private life (Toarniczky et al., 2011) through multiparadigm research (Primecz, 2008). They conducted exploratory research (interviews, focus groups, document-analysis, and questionnaire) at ten Hungarian-based organizations, and they investigated employee friendly work practices through functionalist and critical lenses. Their results shows that employee friendly practices work well, when the immediate boss and colleagues understand the need of organization al member, who are supported, and HR procedures are translated flexibly. At the same time tension within the organization al subgroups always present, and this should be handled by the organization without cancelling employee friendly practices.

Data partitioning and replication management in distributed geographic information system (GIS) database

This research presents several components encompassing the scope of the objective of Data Partitioning and Replication Management in Distributed GIS Database. Modern Geographic Information Systems (GIS) databases are often large and complicated. Therefore data partitioning and replication management problems need to be addresses in development of an efficient and scalable solution. ^ Part of the research is to study the patterns of geographical raster data processing and to propose the algorithms to improve availability of such data. These algorithms and approaches are targeting granularity of geographic data objects as well as data partitioning in geographic databases to achieve high data availability and Quality of Service(QoS) considering distributed data delivery and processing. To achieve this goal a dynamic, real-time approach for mosaicking digital images of different temporal and spatial characteristics into tiles is proposed. This dynamic approach reuses digital images upon demand and generates mosaicked tiles only for the required region according to user's requirements such as resolution, temporal range, and target bands to reduce redundancy in storage and to utilize available computing and storage resources more efficiently. ^ Another part of the research pursued methods for efficient acquiring of GIS data from external heterogeneous databases and Web services as well as end-user GIS data delivery enhancements, automation and 3D virtual reality presentation. ^ There are vast numbers of computing, network, and storage resources idling or not fully utilized available on the Internet. Proposed "Crawling Distributed Operating System "(CDOS) approach employs such resources and creates benefits for the hosts that lend their CPU, network, and storage resources to be used in GIS database context. ^ The results of this dissertation demonstrate effective ways to develop a highly scalable GIS database. The approach developed in this dissertation has resulted in creation of TerraFly GIS database that is used by US government, researchers, and general public to facilitate Web access to remotely-sensed imagery and GIS vector information. ^

E=MC3 Energy Equals Management's Continued Cost Concerns

E=MC³ Energy Equals Management's Continued Cost Concern, is an essay written by Fritz G. Hagenmeyer, Associate Professor, School of Hospitality Management at Florida International University. In the writing, Hagenmeyer initially tenders: “Energy problems in the hospitality industry can be contained or reduced, yielding elevated profits as a result of applied, quality management principles. The concepts, processes and procedures presented in this article are intended to aid present and future managers to become more effective with a sharpened focus on profitability.” This article is an overview of energy efficiency and the management of such. In an expanding energy consumption market with its escalating costs, energy management has become an ever increasing concern and component of responsible hospitality management, Hagenmeyer will have you know. “In endeavoring to "manage" on a day-to-day basis a functioning hospitality building's energy system, the person in charge must take on the role of Justice with her scales, attempting to balance the often varying comfort needs of guests and occupants with the invariable rising costs of energy utilized to generate and maintain such comfort conditions, since comfort is seen as an integral part of the "service," "product," or "price/value” perception of patrons,” says Hagenmeyer. In contrast to what was thought in the mid point of this century - that energy would be abundant and cheap - the reality has set-in that this is not the case; not by a long shot. The author wants you to be aware that energy costs in buildings are a force to be reckoned with; a major expense to be sure. “Since 1973, "energy-conscious design" has begun to become part of the repertoire of architects, design engineers, and construction companies,” Hagenmeyer states. “For instance, whereas office buildings of the early 1970s might have used 400,000 British Thermal Units (BTUs) per square foot year, new buildings are going up that use 55,000 to 65,000 BTUs per square foot year,” Hagenmeyer, like an incandescent bulb, illuminates you. Hagenmeyer references Robert E. Aulbach’s article - Energy Management – when informing you that the hospitality manager should not become complacent in addressing the energy cost issue, but should and must maintain a diligent focus on the problem. Hagenmeyer also makes reference to the Middle East War and to OPEC, and their influence on energy prices. In closing, Hagenmeyer suggests an - Energy Management Action Plan – which he outlines for you.

Constraints on community participation in salmon fisheries management in Northwest Russia

Acknowledgements Many parties contributed to making this paper a reality. This research was supported by the European Social and Research Council, grant ESRC ES/K006428/1. The author is particularly grateful to the grant’s holder, Professor David Anderson from the Department of Anthropology, University of Aberdeen, for his various support throughout this research. The Barents Center of the Humanities at Kola Science Center of the Russian Academy of Sciences in Apatity provided important institutional support. Officials from several fisheries management institutions of Arkhangelsk oblast, including Shiriaev Igor Alekseevich from Dvinsko-Pechorskoe Territorial Management Board, Skovorod’ko Artem Aleksandrovich from the Northern Basin Directorate of Fisheries and Water Biological Resources Conservation (Sevrybvod) and Korotenkov Aleksei Anatol’evich from the Fishing Industry Agency of Arkhangelsk oblast were very supportive and shared their knowledge wherever possible. Scholars Studenov Igor Ivanovich and Stasenkov Vladimir Aleksandrovich at Northern branch of the Knipovich Polar Research Institute of Marine Fisheries and Oceanography (SevPINRO) in Arkhangelsk provided their invaluable expertise on marine fisheries. Chairmen of several fishing collective farms – Tuchin Sergei Viktorovich, Samoilov Sergei Nikolaevich and Seliverstova Marina Nikolaevna – offered a great administrative support. Local residents of several villages in Mezen region were extremely generous and hospitable, providing places to stay, warm clothes, food, endless cups of tea, and most valuably, sparing their time. Finally, Natalie Wahnsiedler was a regular companion during fieldwork and a great source of inspiration for this research.

Constraints on community participation in salmon fisheries management in Northwest Russia

Acknowledgements Many parties contributed to making this paper a reality. This research was supported by the European Social and Research Council, grant ESRC ES/K006428/1. The author is particularly grateful to the grant’s holder, Professor David Anderson from the Department of Anthropology, University of Aberdeen, for his various support throughout this research. The Barents Center of the Humanities at Kola Science Center of the Russian Academy of Sciences in Apatity provided important institutional support. Officials from several fisheries management institutions of Arkhangelsk oblast, including Shiriaev Igor Alekseevich from Dvinsko-Pechorskoe Territorial Management Board, Skovorod’ko Artem Aleksandrovich from the Northern Basin Directorate of Fisheries and Water Biological Resources Conservation (Sevrybvod) and Korotenkov Aleksei Anatol’evich from the Fishing Industry Agency of Arkhangelsk oblast were very supportive and shared their knowledge wherever possible. Scholars Studenov Igor Ivanovich and Stasenkov Vladimir Aleksandrovich at Northern branch of the Knipovich Polar Research Institute of Marine Fisheries and Oceanography (SevPINRO) in Arkhangelsk provided their invaluable expertise on marine fisheries. Chairmen of several fishing collective farms – Tuchin Sergei Viktorovich, Samoilov Sergei Nikolaevich and Seliverstova Marina Nikolaevna – offered a great administrative support. Local residents of several villages in Mezen region were extremely generous and hospitable, providing places to stay, warm clothes, food, endless cups of tea, and most valuably, sparing their time. Finally, Natalie Wahnsiedler was a regular companion during fieldwork and a great source of inspiration for this research.

Using knowledge management to give context to analytics and big data and reduce strategic risk

At the moment, the phrases “big data” and “analytics” are often being used as if they were magic incantations that will solve all an organization’s problems at a stroke. The reality is that data on its own, even with the application of analytics, will not solve any problems. The resources that analytics and big data can consume represent a significant strategic risk if applied ineffectively. Any analysis of data needs to be guided, and to lead to action. So while analytics may lead to knowledge and intelligence (in the military sense of that term), it also needs the input of knowledge and intelligence (in the human sense of that term). And somebody then has to do something new or different as a result of the new insights, or it won’t have been done to any purpose. Using an analytics example concerning accounts payable in the public sector in Canada, this paper reviews thinking from the domains of analytics, risk management and knowledge management, to show some of the pitfalls, and to present a holistic picture of how knowledge management might help tackle the challenges of big data and analytics.

Implementation of supply chain management theory in practice:a questionnaire survey in the United Kingdom

Purpose: The purpose of the research described in this paper is to disentangle the rhetoric from the reality in relation to supply chain management (SCM) adoption in practice. There is significant evidence of a divergence between theory and practice in the field of SCM. Research Approach: The authors’ review of the extant SCM literature highlighted a lack of replication studies in SCM, leading to the concept of refined replication being developed. The authors conducted a refined replication of the work of Sweeney et al. (2015) where a new SCM definitional construct – the Four Fundamentals – was proposed. The work presented in this article refines the previous study but adopts the same three-phase approach: focussed interviews, a questionnaire survey, and focus groups. This article covers the second phase of the refined replication study and describes an integrated research design of a questionnaire research to be undertaken in Britain. Findings and Originality: The article presents an integrated research design of a questionnaire research with emphases on the refined replication of previous work of Sweeney et al. (2015) carried out in Ireland and adapting it to the British context. Research Impact: The authors introduce the concept of refined replication in SCM research. This allows previous research to be built upon in order to test understanding of SCM theory and its practical implementation - based on the Four Fundamentals construct - among SCM professionals in Britain. Practical Impact: The article presents the integrated research design of a questionnaire research that may be used in similar studies.

The background impact in HEI math lectures: an experience in math in the 1st year of Accounting and Management Degree

It is a fact, and far from being a new one, that students have been entering Higher Education courses with many different backgrounds in terms of secondary school programs they attended. The impact of these basic skills is a general and worldwide challenge, fundamentally when facing some specific “constructive” subjects like foreign languages and Mathematics. Working with students with an extensive variety of Math qualifications is an outrageous challenge when they enter an advanced Math course, leading to an almost generalized expectations’ failure - from students enrolled in course and from their teachers, who feel powerless in trying to monitor knowledge construction from completely different “starting points”. If teachers’ "haste" is average, more than half of the students do not “go along” and give up, even before experiencing any kind of evaluation procedure. On the contrary, if the “speed” is too low, others are discouraged (feeling not progressing at all) and the teacher runs the risk of not meeting the minimum objectives (general and specific) of its course, which may have a negative impact on students’ future training development. Failure in Mathematics, despite being a recurrent and global issue, does not have any “magical solution”, however, in general, teachers in this area seem untiring, searching, investigating, trying and implementing new and old “recipes” to tackle and demystify this subject. In this article we describe a project developed in a Math course, with the first year students from an Accounting and Management bachelor degree, and its outcomes since it was brought to practice, revealing its impact in students’ success, from approval to dropout rates, in this course. We will shortly describe students’ differentiated Math backgrounds, their results in a pre-assessment analysis and how we try to deal with these differences and level them up, having in mind the same “finish line”. One should never forget that all these students where officially accepted in higher education institutions, so they are ones’ reality, the reality of institutions whose name one should value and strive to defend.

Management of presenteeism. The effects on productivity of a food processing company

Presenteeism consists in going to work without conditions to produce, which can have a much higher impact than absenteeism on the productivity of an organisation. Presenteeism translates in both physical as psychological perturbations. It is a difficult to quantify reality, as is its translation into direct and indirect costs within the organisation. Our goal was to analyse the effects of presenteeism on the productivity of a company in the food-procession sector through a descriptive and transversal study of exploratory nature. The Stanford Presenteeism Scale SPS-6 (validated by Ferreira et al, 2010) and a semi-structured interview were used. Most of the workers referred having already gone to work feeling ill at least two days in the last year, mentioning that their health condition affected their performance, made them feel desperate and lacking pleasure from work. Management mentioned that presenteeism has a direct impact on productivity without, however, being able to quantify the true costs. Presenteeism is a reality in organisational scenarios, exceling in the educational and health sectors. We underline the importance of making organisations aware of the psychosocial risks and the importance of having healthy leaderships, work stress control and the presence of clinical psychologists and professional coaches.