scholarly journals Recontextualising remote working and its HRM in the digital economy: An integrated framework for theory and practice

2020 ◽  
Vol 32 (1) ◽  
pp. 84-105 ◽  
Author(s):  
Rory Donnelly ◽  
Jennifer Johns
2018 ◽  
Vol 10 (2) ◽  
pp. 349-370
Author(s):  
Shulin Zhou ◽  
Chienliang Kuo

AbstractHow nonprofit organizations (NPO) utilize social media to engage in advocacy work is regarded as one of the most important challenges in the digital economy era. However, although current studies pay their attention to how NPO react to the prevalence of social media, less focus is paid on how social media help to shape NPO’s practices on advocacy work. To help close the gap between theory and practice, this research explores whether the alignment between NPO’s advocacy practices and features of social media determine the NPO’s usage on social media. In particular, how the crowdfunding platform, an emerging and powerful form of social media, is used by NPO is investigated. Those crowdfunding projects initiated by NPO in FlyingV, the most well-known crowdfunding platform in Taiwan, are taken as the data source for analysis in this paper. The findings reveal that crowdfunding platforms are beneficial to NPO in turns of gaining resources and attracting participants, which then fostering the realization of advocacy activities. As well, the efficiency of crowdfunded projects (or advocacy proposals) is mainly determined by the number of participants (or sponsors). However, based on the findings, it is argued that NPO so far have not realized the power of crowdfunding platforms, thus not yet regarding crowdfunding platforms as key social media or strategic weapons in strengthening their impact or contribution on advocacy work relevant to their missions.


2019 ◽  
Vol 12 (5) ◽  
pp. 163-170
Author(s):  
I. A. Mayburov ◽  
Y. B. Ivanov ◽  
A. M. Grinkevich

The article is prepared following the ХI International Symposium “Theory and Practice of Tax Reforms” held 30 June — 6 July 2019 in Tomsk Institute of Economics and Management, Tomsk State University. The subject of the discussion is theoretical and practical aspects of taxation and tax administration transformation in digital economy. In the symposium, 95 specialists from 40 Universities from 26 cities of six countries (Russia, Belorussia, Germany, China, Slovenia and Ukraine) and 35 higher educational institutions took part. The event was organized by Tomsk State University, Ural Federal University, St. Petersburg State University, Financial University, cientific-Research Center for Industrial Development Problems NAS Ukraine, and by Institute for Economic Strategies of Chinese Academy of Social Studies. The purpose of the Symposium is to discuss topical problems of tax systems reforming, elaboration of new theoretical-methodological approaches to the perfection of tax policies and taxation, forming creative groups to conduct joint studies in taxation. During the symposium, a plenary meeting, five thematic sections, a round table, administrative training, presentations of journals on taxes and taxation and a new monographic project were held. Within the limits of the symposium theoretical and practical aspects of taxation and tax administration transformation in digital economy are considered. The importance of such a symposium is linked to anticipated changes in the shere.


2021 ◽  
Vol 22 (10) ◽  
pp. 1162-1187
Author(s):  
Tat’yana M. ODINTSOVA

Subject. This article deals with the issues related to accounting as an information practice and academic discipline in the context of digital transformation and non-stationarity of the socio-economic environment, and problematic aspects and prospects for its development in the context of the challenges of our time. Objectives. The article aims to identify the most significant factors affecting the accounting system, its conceptual sphere, subject and methodology, as well as identify problems inherent in accounting as an information practice, and directions of its modernization in the face of modern challenges. Methods. For the study, I used logical and theoretical-cognitive approaches, expert judgment, and comparative, and logical analyses. Results. The article presents original views toward the prospects for development and possibilities of modernization of the theory and practice of accounting, changes in its subject field, objects and methods. Conclusions and Relevance. The expansion of the subject field and methodological base of accounting, a departure from the purely financial, retrospective and specific nature of reporting information, flexibility and customization of the system to the information needs of management, convergence with other areas of economic knowledge and functionalities, with related information and control practices are the conditions for updating accounting in the context of the challenges of the digital economy. The results of the study can be used for further discussion concerning the prospects for the existence and development strategy of the profession, in the formation of policy papers that determine the concept and vector of development of accounting in the digital economy and information society, as well as in the educational process in determining the range and agenda of R&D issues for students of specialized master's programmes.


2021 ◽  
Vol 3 (11) ◽  
pp. 201-206
Author(s):  
Viktor M. Zayernyuk ◽  
◽  
Elena I. Sedova ◽  
Zoya V. Kiryanova ◽  
◽  
...  

The article is devoted to the study of approaches to taxation in the digital economy, which is an urgent task of reforming the rules of economic digital taxation, compliance with the principles of tax justice and tax neutrality. It is noted that conflicts and contradictions between current digital technologies create many problems for the theory and practice of tax management, in connection with which it is urgent to improve the existing tax systems in order to effectively balance and distribute tax rights and tax benefits, as well as to promote a more active, inclusive and sustainable digital economy and social development.


2007 ◽  
Vol 16 (3) ◽  
pp. 38-46 ◽  
Author(s):  
Wendy Patton

The Systems Theory Framework (STF) facilitates the inclusion of relevant aspects of multiple existing theories within an integrated framework, wherein relevance and meaning is decided upon by each individual. Patton and McMahon emphasise that the application of the Systems Theory Framework in integrating theory and practice is located within the crucible of the individual, acknowledging that the individual is an open system recursively interacting with and within multiple systems. The present paper furthers a discussion of the potential for the Systems Theory Framework in theory integration, in particular with respect to relational theories.


2018 ◽  
Vol 19 (1-2) ◽  
pp. 3-24 ◽  
Author(s):  
Bronwyn E. Howell ◽  
Petrus H. Potgieter

The burgeoning digital economy is characterized by bundled offers of goods and services, many with near-zero marginal cost, in highly concentrated markets often exhibiting competition ‘for the market’ and ‘winner-takes-all’ outcomes. Acceptable competitive behaviour in these markets likely differs substantially from that in markets for goods with standard economic characteristics. The suitability of current tools used to specify and enforce competition laws for governing commercial activity in a digital economy dominated by bundled offers is questionable. Classical market analysis focuses narrowly on individual product markets. In bundle product markets, quantitative econometric analysis becomes computationally intractable as the own- and cross-elasticities increase exponentially with the number of products in the bundle and providers in the market. Furthermore, classic econometric analysis cannot inform decisions in markets where bundles are yet to be offered. Simulation and numerical analysis of hypothetical scenarios under different consumer preferences and firm strategic choices offers another means of evaluating effects of intervention in specific circumstances. We illustrate using a model based on the (declined) proposed New Zealand merger between Sky Television and Vodafone and make recommendations for both theory and practice as to how simulation analysis can be used to complement more conventional competition analyses.


2020 ◽  
Vol 8 (4) ◽  
pp. 1321-1325

Digital transformation is most often considered in theory and practice without taking into account the peculiarities of economic development, the action of economic trends, political and economic laws. The need to connect the needs of the population with the capabilities of the digital economy as a new technology is obvious, but the fact that digital transformation contributes, on the one hand, to development and progress, and on the other, the emergence of negative processes, the danger of which makes its introduction ambiguous, is also beyond doubt. The study reveals new opportunities for the digital economy of Russia in the context of the implementation of the Strategy for the Development of the Information Society. The article reveals the experience of leading countries that have achieved the greatest results in the development and implementation of effective state innovation economic policies; and how it can be used in shaping Russian regional innovation policies. The authors draw attention to the factors limiting the country's economic growth and ways to overcome this restriction, and propose to form a new mobilization model for managing the digital economy, developed on the basis of domestic digital technologies, transparent processes for their implementation.


2020 ◽  
pp. 5-16
Author(s):  
N. A. Panshin

Based on the analysis of the theory and practice of modern digital transformation, approaches and the concept of the content of an advanced training course in information culture (in modern conditions - digital culture) are offered for students of economic specialties. The place and role of the general culture and information culture, as its component, in the modern digital economy are determined and the conceptual structure of the training course on information culture for economic specialties is proposed, taking into account the features of the digital economy and new opportunities to improve the efficiency of the use of information systems and the formation of information resources.Unlike existing courses, when digital culture is understood as “creating an environment in which managers recognize the important role of technology for business, ensure the availability of information and train employees for the most comfortable and efficient use of technological tools”, the article substantiates the need to understand the natural harmony of complex self-organization information systems.In relation to economic specialties, the essence of the proposed concept of the training course is in-depth Understanding by students of the essence of modern information (digital) culture as an institution of creating conditions for economic agents to use the capabilities of modern information (digital) ecosystems for the effective interaction of individuals and enterprises and their accelerated adaptation to technological innovations.Based on the concept, the structure of the course is proposed, which includes four blocks of topics studied: the nature and role of culture in the economy; digital transformation and digital economy; the basics of website content generation and data visualization; approaches to assessing the effectiveness of information and digital culture.


Sign in / Sign up

Export Citation Format

Share Document