Culture and negotiation strategy

2017 ◽  
Vol 32 (4) ◽  
pp. 587-590 ◽  
Author(s):  
Jeanne M. Brett
Keyword(s):  
Design Methodology ◽  
Empirical Literature ◽  
Clear Understanding ◽  
Negotiation Strategy ◽  
Content Type ◽  
Level Of Involvement ◽  
Recent Developments ◽  
Political Economic ◽  
Intercultural Negotiation

Purpose This study aims to explain to negotiators how to go about learning about their counterpart’s interests and priorities and the strategies they are likely to bring to the intercultural negotiation table. Design/methodology/approach This study provides a review of theoretical and empirical literature on culture and negotiation strategy. Findings This study helps to understand the counterpart’s environment, including recent developments on the political economic and social front that define and constrain the role of the firm in society, affect the firm’s access to capital, generate the criteria by which society evaluates the firm and determine the level of involvement of government in the firm’s affairs. This study also explains how to investigate the counterpart’s interests and priorities – the motivations that underlie negotiator’s positions. Finally, it explains how to use multi-issue offers (MIOs) and patterns of changes in MIOs to infer the counterpart’s interests and priorities. Originality/value Negotiating in a global environment benefits from a clear understanding of how negotiators’ cultures influence their interests and priorities and the strategies they bring to the intercultural negotiation table.

Document supply and resource sharing in Portuguese libraries: the role of the National Library

2010 ◽  
Vol 38 (1) ◽  
pp. 31-36 ◽  
Author(s):  
Elisa Maria Gaudêncio Soares
Keyword(s):  
Information Technology ◽  
Resource Sharing ◽  
Design Methodology ◽  
Public Library ◽  
Supply System ◽  
National Library ◽  
Content Type ◽  
Long Period ◽  
Recent Developments

PurposeThe purpose of the paper is to describe the development of the Portuguese document supply system with particular emphasis on the role of the National Library but also in its academic and public library sectors.Design/methodology/approachThe paper is descriptive in nature.FindingsPortugal emerged from a long period of monarchy and dictatorship, profited from being a EU member, and libraries are now exploiting the advantages of information technology particularly for the benefit of remote users.Originality/valueThis is probably the first overview of historical and recent developments in document supply in Portugal.

When institutional entrepreneurship failed

2018 ◽  
Vol 31 (4) ◽  
pp. 1199-1229 ◽  
Author(s):  
Maria Major ◽  
Ana Conceição ◽  
Stewart Clegg
Keyword(s):  
Change Process ◽  
Power Relations ◽  
Design Methodology ◽  
Power Dynamics ◽  
Institutional Entrepreneurship ◽  
Content Type ◽  
Power Strategies ◽  
Political Economic

Purpose The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies. Design/methodology/approach An in-depth case study was carried out between 2010 and 2015 in a cardiothoracic surgery service (CSS) where a responsibility centre was introduced. Findings Introducing a responsibility centre within a CSS led to a change process, despite pressures for stability. The institutionalisation of change was conditioned by entrepreneurship that flowed through three circuits of power. Strategies were adapted according to changes in exogenous environmental contingencies and alterations in the actors’ relationships. Originality/value The contributions of the paper are several: first, it demonstrates that the existing literature discussing the implementation of responsibility centres cannot be isolated from power issues; second, it expands understanding of the power dynamics and processes of institutional entrepreneurship when implementing accounting change; third, it shows how change introduced by exogenous political economic events structured organisational circuits of power and blocked the introduction of the change initiative.

Art, accounting and technology: unravelling the paradoxical “in-between”

2019 ◽  
Vol 27 (5) ◽  
pp. 789-804 ◽  
Author(s):  
Nicholas McGuigan ◽  
Alessandro Ghio
Keyword(s):  
Design Methodology ◽  
Critical Reflection ◽  
New Technologies ◽  
Empirical Literature ◽  
Technological Changes ◽  
Transformative Power ◽  
Content Type ◽  
Technological Advances ◽  
New Directions

Purpose The purpose of this paper is to provide a critical reflection on how ongoing revolutionary technological changes can extend the possibilities of accounting into artistic spaces. In addition, arts ability to protest, challenge, open and inspire may be instrumental to humanise technological advances transforming the accounting profession. Design/methodology/approach This paper draws upon the methodological, theoretical and empirical literature of accounting, technology and art and outlines a research and professional agenda for developing the role of art in the context of accounting and technology. Findings The authors unravel and navigate the paradoxical “in-between” of art, accounting and technology. It emerges that the transformative power of new technologies lies not only in the technologies themselves but also in their ability to extend the possibilities of accounting into the artistic spaces of visualisation, curation performance and disruption. New technologies, combined with artistic spaces, present a unique ability to open up the latent disruptive potential of accounting itself, pushing accounting in new directions towards more humanistic models of multiple narratives. Originality/value The insights of this paper are relevant to open professional and scholarly dialogue that relates accounting, art and technologies during a significant period of disruptive and transformative technological changes. This paper provides new understandings of how art through visualisation, curation, performance and disruption can force accounting researchers and practitioners to challenge the traditionally held views of accounting, opening us towards more futuristic models of accountability.

Access to bank loans while in bankruptcy: the role of single vs. multiple banking relations

2014 ◽  
Vol 40 (7) ◽  
pp. 724-733
Author(s):  
Anand Jha ◽  
Siddharth Shankar ◽  
Leonard Arvi
Keyword(s):  
Financial Distress ◽  
Design Methodology ◽  
Bank Loans ◽  
Empirical Literature ◽  
Data Set ◽  
Content Type ◽  
Banking Relationships ◽  
Banking Relationship ◽  
And Control

Purpose – The purpose of this paper is to use a unique hand-collected data set from India to investigate whether firms with multiple banking relationships that are in bankruptcy get additional loans more easily than those with a single banking relationship. The authors find that firms that have a single banking relationship increase their bank borrowing by 5 percent every year compared to those with multiple banking relationships. The results are in contrast to the hypothesis that firms choose to have multiple banking relationships to increase the probability of getting additional loans in cases of financial distress. The results are consistent with the hypothesis that a larger number of banks increases the coordination and bargaining costs during bankruptcy and decreases the liquidation value of the assets, and that the banks take that into consideration before making loans. Design/methodology/approach – Regression and control. Findings – The choice of single vs multiple banking relationships is a widely studied topic in the banking literature. A large strand of theoretical and empirical literature argues that multiple banking relationships make it easier for a firm to get additional loans in case of financial distress. The study shows that such may not be the case in instances where bargaining and co-ordination costs due to poor bankruptcy procedures are severe. Originality/value – The authors use a unique hand collected data set from India to investigate if it is easier to get additional loans in bankruptcy for firms with multiple banking relationships compared to those with a single banking relationship.

Political corruption and money laundering: lessons from Nigeria

2015 ◽  
Vol 18 (2) ◽  
pp. 169-181 ◽  
Author(s):  
Anna Markovska ◽  
Nya Adams
Keyword(s):  
Comparative Analysis ◽  
Money Laundering ◽  
Design Methodology ◽  
Political Corruption ◽  
Political Elite ◽  
The Political ◽  
Content Type ◽  
Recent Developments ◽  
Political Economic ◽  
The Impact

Purpose – This paper aims to discuss political corruption in Nigeria and to assess the limitation of the immunity clause of the Nigerian constitution. This is particularly important in light of the recent developments to criminalise money-laundering in the country. Design/methodology/approach – This paper evaluates the legal anti-money laundering framework in Nigeria, in particular, the impact of the immunity clause of Nigerian constitution. Findings – Endemic corruption of the political elite leads to the abuse of the constitutional immunity clause, and significantly impairs the activities of the anti-money laundering agencies. Research limitations/implications – This paper draws on the experience of Nigeria, and is specifically looking at one obstacle on the way to fight money laundering and corruption. It is important to conduct further comparative analysis. Originality/value – This paper discusses political, economic and legal developments in Nigeria to show how the immunity clause prevents the successful prosecution of corrupt Nigerian politicians, and discusses measures taken to prevent corruption in the country.

scholarly journals Evaluating cognitive processing and preferences through brain responses towards country of origin for wines: the role of gender and involvement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karina Munari Pagan ◽  
Janaina de Moura Engracia Giraldi ◽  
Vishwas Maheshwari ◽  
André Luiz Damião de Paula ◽  
Jorge Henrique Caldeira de Oliveira
Keyword(s):  
Cognitive Processing ◽  
Significant Influence ◽  
Design Methodology ◽  
Country Of Origin ◽  
High Involvement ◽  
Content Type ◽  
Level Of Involvement ◽  
Brain Responses ◽  
The Impact

Purpose This study aims to analyse the impact of the country of origin of wines on cognitive processing and preferences through brain responses for consumers from the perspective of gender and the level of involvement. Design/methodology/approach A wine tasting experiment was performed using electroencephalography (EEG). The sample consisted of 40 students from an important Brazilian university. In the first group, the participants tasted two glasses of wine with Brazilian then French origins. In the second group, the participants only tasted one glass of wine, without the origin information. The wine was the same in both groups and from Brazilian origin. Throughout the tasting process, participants had their brain responses recorded via the EEG. Findings The main findings suggest that the country of origin did not have a significant influence on cognitive processing or preferences for consumers in general, neither for women nor consumers of high involvement. For men, there was greater cognitive processing for Brazilian wines. However, there was no preference for men among the origins of wines. For consumers with low involvement, there was a difference in cognitive processing, presenting a greater value for Brazil and without origin information. Also, for low-involvement consumers, a greater preference for wine from France was seen. Originality/value This study presents a new contribution to the literature by analysing the cognitive processing and preferences through brain responses for consumers from the perspective of gender and the level of involvement.

scholarly journals Vulnerable adults in police custody

2019 ◽  
Vol 22 (1) ◽  
pp. 5-8
Author(s):  
Ian Cummins
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Police Custody ◽  
England And Wales ◽  
Content Type ◽  
Increased Risk ◽  
Vulnerable Adults

Purpose The purpose of this paper is to discuss the recent National Appropriate Adult Network (NAAN) report on the role of the appropriate adult. Design/methodology/approach This paper is based on the NAAN report and a review of relevant policy and research literature. Findings There to Help 2 highlights that there are still significant gaps in the provision of appropriate adult schemes across England and Wales. These gaps potentially place vulnerable adults at increased risk. Originality/value This paper is a review of recent research.

Overcoming counter-knowledge through telemedicine communication technologies

2017 ◽  
Vol 31 (7/8) ◽  
pp. 730-745 ◽  
Author(s):  
Jorge Cegarra-Sanchez ◽  
Juan-Gabriel Cegarra-Navarro ◽  
Anthony Wensley ◽  
Jose Diaz Manzano
Keyword(s):  
Learning Process ◽  
Design Methodology ◽  
Communication Technologies ◽  
Regional Hospital ◽  
Potential Contribution ◽  
Exploration And Exploitation ◽  
Negative Effects ◽  
Content Type

Purpose Knowledge acquired from sources of unverified information such as gossip, partial truths or lies, in this paper it is termed as “counter-knowledge.” The purpose of this paper is to explore this topic through an exploration of the links between a Hospital-in-the-Home Units (HHUs) learning process (LP), counter-knowledge, and the utilization of communication technologies. The following two questions are addressed: Does the reduction of counter-knowledge result in the utilization of communication technologies? Does the development of counter-knowledge hinder the LP? Design/methodology/approach This paper examines the relevance of communication technologies to the exploration and exploitation of knowledge for 252 patients of a (HHU) within a Spanish regional hospital. The data collected was analyzed using the PLS-Graph. Findings To HHU managers, this study offers a set of guidelines to assist in their gaining an understanding of the role of counter-knowledge in organizational LPs and the potential contribution of communication technologies. Our findings support the proposition that the negative effects of counter-knowledge can be mitigated by using communication technologies. Originality/value It is argued in this paper that counter-knowledge may play a variety of different roles in the implementation of LPs. Specifically, the assignment of communication technologies to homecare units has given them the means to filter counter-knowledge and prevent users from any possible problems caused by such counter-knowledge.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Credit card cue effect

2019 ◽  
Vol 38 (2) ◽  
pp. 368-383
Author(s):  
King Yin Wong ◽  
Michael Lynn
Keyword(s):  
Credit Card ◽  
Design Methodology ◽  
Credit Cards ◽  
Well Being ◽  
Financial Security ◽  
Consumer Spending ◽  
Content Type ◽  
Moderation Effect ◽  
Show Evidence

Purpose The extant literature has mixed results regarding the credit card cue effect. Some showed that credit card cues stimulate spending, whereas others were unable to replicate the findings or found that cues discourage consumer spending. The purpose of this paper is to investigate how consumers’ sensitivity to the pain of payment affects their mental associations about credit cards and how the differences in credit card associations moderate the credit card cue effect on spending, providing a possible explanation for the mixed results in the literature. Furthermore, this paper examines the role of consumers’ perceived financial well-being, measured by their perceptions of current and future wealth and their sense of financial security, in mediating this moderation effect. Design/methodology/approach An experimental study was conducted with a sample of 337 participants to test the hypothesized model. Findings After being shown credit card cues, spendthrift participants had more spending-related thoughts and less debt-related thoughts, perceived themselves as having better financial well-being and consequently spent more than tightwad participants. Originality/value To the authors’ knowledge, this is the first study to investigate the direct link between an exposure to credit card cues and perceived financial well-being, and one of the few to show evidence of the moderating effect of consumers’ sensitivity to the pain of payment on spending when credit card cues are present. This study suggests that marketers may use credit card cues to promote consumer spending, whereas consumers, especially spendthrifts, should be aware of how credit card cues may inflate their perceived financial well-being and stimulate them to spend more.

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