scholarly journals Accounting controls at the Society of Jesus – 1646 to 2005

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Martin Quinn ◽  
João Oliveira ◽  
Alicia Santidrián

Purpose This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day. Design/methodology/approach An analytically structured history approach is adopted. Four “Instructions” are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time. Findings The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance. Originality/value This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highlights the increasing recognition of secular management control and development within the Jesuit rules.

2018 ◽  
Vol 34 (8) ◽  
pp. 1-3

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context Findings Strategic behaviour is shaped considerably by demand-side internal and external factors. Through appropriate investment to acquire and enhance customer-related capabilities, firms can become better positioned than rivals to make effective decisions during along an industry life cycle. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2018 ◽  
Vol 33 (8) ◽  
pp. 1065-1073 ◽  
Author(s):  
Ali Ebrahimi ◽  
Hamidreza Banaeifard

Purpose The purpose of this paper is to evaluate the influence of internal and external factors of SNOWA Corporation on its marketing strategic planning. Is there a relationship between internal and external factors and strategic marketing planning? How severe is this relationship? Design/methodology/approach The present study is an applied research using a descriptive-analytic method. The statistical sample of this research includes 300 personnel of SNOWA Corporation. Data were collected applying a standard questionnaire in a five-point Likert scale. Content validity ratio and content validity index were used to evaluate the content validity of the questionnaire, and a Cronbach’s alpha test was applied to assess its reliability. SPSS Software (factor analysis) and Amos Software (structural equation modeling) were applied to analyze the collected data. Results of this research show that internal and external factors influence the development of its marketing strategic planning. Findings Results of this research show that internal and external factors influence the development of SNOWA marketing strategic planning. Another result of this study is that the severity of the relationship between the independent and dependent variables varies from the viewpoint of the employees of different departments. Practical implications The study will help managers deal with environmental opportunities effectively while formulating corporation strategies. In addition, findings reveal that having vision and mission help managers find a clear way to reach the goals. Originality value This is one of a few papers to provide empirical evidence of the influence of internal and external factors of SNOWA Corporation on its marketing strategic planning. Identification of the external-internal factors used in formulating marketing strategic planning may prove useful for other researchers working in this under-researched area.


Author(s):  
Lindsay K. Campbell

Chapter seven synthesizes these two cases, making comparisons across the three thematic areas explored in the book—politics, discourse, and materiality. It begins by returning to the central question of why urban forestry was so appealing that it merited its own signature mayoral initiative in PlaNYC, whereas urban agriculture was overlooked. It analyzes the networks, public-private partnerships, elite ties, and bureaucratic structures that were involved in PlaNYC, revealing whose voice was heard and whose voice was ignored in the sustainability planning process. Then, bearing in mind that the politics of urban nature is both framed by storylines and influenced by non-human actants, the chapter widens this analysis from a focus on politics and social networks to a focus on actor-networks and key narratives. Finally, the chapter observes how the cases shift over time in response to both internal and external factors, even within a four year window.


foresight ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jacques G. Richardson

Purpose The purpose of this paper is to understand a spontaneous movement of social mobilization and protest known as the yellow vests and their unrelenting demand for increased buying power. Design/methodology/approach A capsule history of France and the universal struggle for a living wage lead to a post-Marxian process of intensified civic action to support the universal aims of well-being and fair play. Findings The yellow vests appear to be assuming the proportions of an unorthodox labor fraternity, a novel pressure network transcending the usual time-and-money quests of integrated trade unions. Research limitations/implications Little attention is paid to the changing nature of employment, work itself and labor competitiveness. These require further research. Originality/value Internal and external factors are identified, combining to explain the lack of discipline and orderly evolution by both animators and demonstrators.


Sensor Review ◽  
2016 ◽  
Vol 36 (4) ◽  
pp. 405-413 ◽  
Author(s):  
Semih Dalgin ◽  
Ahmet Özgür Dogru

Purpose The purpose of this study is to investigate the effect of internal and external factors on the accuracy and consistency of the data provided by mobile-embedded micro-electromechanical system (MEMS) pressure sensors based on smartphones currently in use. Design/methodology/approach For this purpose, sensor type and smartphone model have been regarded as internal factors, whereas temperature, location and usage habits have been considered as external factors. These factors have been investigated by examining data sets provided by sensors from 14 different smartphones. In this context, internal factors have been analyzed by implementing accuracy assessment processes for three different smartphone models, whereas external factors have been evaluated by analyzing the line charts which present timely pressure changes. Findings The study outlined that the sensor data at different sources have different characteristics due to the affecting parameters. Even if the pressure sensors are used under similar circumstances, data of these sensors have inconsistencies because of the sensor drift originated by internal factors. This study concluded that it was not applicable to provide a common correction coefficient for pressure sensor data of each smartphone model. Therefore, relative data (pressure differences) should be taken into consideration rather than absolute data (pressure values) when developing mobile applications using sensor data. Research limitations/implications Results of this study can be used as the guideline for developing mobile applications using MEMS pressure sensors. One of the main finding of this paper is promoting the use of relative data (pressure differences) rather than absolute data (pressure values) when developing mobile applications using smartphone-embedded sensor data. This significant result was proved by examinations applied with in the study and can be applied by future research studies. Originality/value Existing studies mostly evaluate the use of MEMS pressure sensor data obtained from limited number of smartphone models. As each smartphone model has a specific technology, factors affecting the sensor performances should be identified and analyzed precisely in terms of smartphone models for providing extensive results. In this study, five smartphone models were used fractionally. In this context, they were used for examining the common effects of the factors, and detailed accuracy assessments were applied by using two high-tech smartphones in the market.


2011 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Ahmed Mohammed Kamaruddeen ◽  
Nor'Aini Yusof ◽  
Ilias Said

Subject area Innovation, privatisation and property development. Study level/applicability Undergraduate and MA level property development courses; modules covering privatisation within undergraduate, MBA and MA level management programmes. Case overview This paper presents the genesis and motivating factors that stimulate a managing director of a housing development (D&B Private Limited Company) to introduce innovation as a strategic solution to the challenges which hinder his firm's growth. The recently launched Ten Malaysian Plan and the Sustainable Programme for Corporate Malaysia are identified as the two stimulating events that triggered the initiation and subsequent implementation of innovation into Design and Build Sdn Bhd. Innovation has been recognized as an endeavor that impacts positively and significantly the performance of the firm that innovates. There was a major focus on factors that enhance innovation of a firm: structure, culture, resources and how to address or react to external factors such as government regulation on innovation, environmental uncertainty and market competition. The quest to be an innovative firm has led to major changes in the structure, culture and review of the firm intangible resources. Coupled with some corporate responsibilities, Design and Build Sdn Bhd has been recognized for its unique performance resulting from the competitive advantage derived from this very idea of innovations. Expected learning outcomes Students are expected to be able: to present a basic understanding of the motivations and driving force behind the housing developer's keen interest to innovate, to present the multiple benefits of adopting innovation in the housing industry, to highlight the internal and external factors which positively influence innovation among housing developers?, to present how housing developers are able to manage challenges facing their companies through innovation. Supplementary materials Teaching notes.


2018 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shervin Zakeri ◽  
Yingjie Yang ◽  
Melika Hashemi

PurposeThe purpose of this paper is to implement the strategies selection process in a proposed formulated mathematical framework to prioritize selected strategies with the interaction of other groups of strategies, known as the strategies interaction model (SIM).Design/methodology/approachSWOT analysis is a popular useful strategic planning tool, which analyzes organizations internal and external factors. The traditional SWOT procedure lists internal and external factors and derives four groups of strategies based on the organization’s strategic position. SWOT is easy to use as a business analyzing tool, while it is not competent enough for strategic formulation. With the emergence of the economy’s vicissitudes, undulations in the markets and multiple changes, and various variables in the industrial competitive environment, selection of the organization strategies confront uncertainty in decision making. The SIM framework presents a solution to select alternative strategies for organizations in unpredictable situations.FindingsThe findings show that SIM is a reliable approach to evaluate, select and rank organization’ strategies. SIM proposes alternative strategies due to the uncertainty of the organization’ environment with respect to the four strategic positions. The SIM’ proposed ranking process is in accordance with the highest impact of each strategy on each other. Furthermore, it possesses advantages of AHP, ANP and other applied multiple criteria decision-making (MCDM) techniques in SWOT analysis.Practical implicationsIn this paper SIM is applied within a dairy company located in the north of Iran.Originality/valueSIM has the advantages of the classic SWOT and fills the gaps of MCDM methods application in the SWOT analysis. Moreover, it provides a formulated algorithm for the organizations to face the uncertainty of the environment. SIM philosophy can be widely used in the decision and managerial implications.


2018 ◽  
Vol 8 (2) ◽  
pp. 1-18
Author(s):  
Deepa Unnithan ◽  
Girish S. Pathy ◽  
Sanjeev Prashar ◽  
Hareesh Ramanathan

Subject area Strategic management. Study level/applicability MBA-Entrepreneurship, Strategic management, Marketing management. Case overview The case explains a concept called crowd designed fashion by a startup venture, Hashboosh.com. The business model appeared unique and suitable for the requirements of the market, but there is a question regarding its sustainability due to breeding its own competition. In the backdrop of the case, the students can analyse the organisation by identifying the internal strengths and weaknesses of the organisation as well as the external threats and opportunities, thereby devising a strategy for the organisation to progress. Expected learning outcomes The case will enable students to analyse an organisation in terms of its internal strength and weakness as well as external threats and opportunities. It enables students to gain strategies for firms by analysing the firm’s internal and external factors. It will offer students a practical understanding for conducting competitor analysis. It will enable students to devise a marketing plan for small firms based on its internal and external analysis. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 11: Strategy.


2017 ◽  
Vol 39 (5) ◽  
pp. 660-682 ◽  
Author(s):  
Girish Balasubramanian ◽  
Santanu Sarkar

Purpose The purpose of this paper is to delve into some of the key internal and external factors that led to the choice of specific strategies for union revitalization using the theoretical framework built upon framing perspectives, the strategic action field (SAF), and the strategic choice theory. Design/methodology/approach The authors used a stringent definition and corresponding operationalization of trade union revitalization. The present research has been carried out on a registered industrial union within the context of Global South, specifically in India. Findings Evidence was found for the trade union adopting a mix of strategies for revitalization, namely, union organizing, social movement unionism, and union restructuring. A mix of both internal and external factors identified informed the choice of revitalization strategies. Research limitations/implications Specific limitations include the subjectivity of the inference in spite of taking due precautions, and lack of generalizability of the findings based on a single case study. Practical implications A strong identity, coupled with structural vitality and optimum use of resources enables trade unions to frame the need of a strategy for revival in order to counter the strategic action of employers resulting in union revitalization. Originality/value The theoretical novelty of this research stems from the amalgamation of collective action frames, SAF, and strategic choice framework to understand the union revitalization in the context of Global South.


2020 ◽  
Vol 6 (2) ◽  
pp. 117-138
Author(s):  
Maqfira Izzata Nafsiah ◽  
Nindya Putri Edytya ◽  
Masyita Isnadya Risky Salsabila Putri Bagas Tony ◽  
Aulia Vaya Rahmatika

Prostisusi becomes one of the social problems that continues to develop over time. Various internal and external factors trigger this activity to continue to exist until now. This research examines the business of prostitution as a form of disease in society and social problems. This research tries to reveal the karaoke business under the guise of illegal prostitution business, especially in Central Java. This research uses the approach of Criminal Law, Criminology, and Social Structure. The research method used is qualitative research, where the writer directly looks at existing social phenomena and seeks field facts through observation, interviews, and investigations. This research found that various factors become the background of the existence of the karaoke business under the guise of illegal prostitution in Central Java, ranging from economic and business factors to weak rules and law enforcement. The study also revealed the fact that the karaoke business secretly provided sex or prostitution services, but law enforcement was ineffective. One of the ineffectiveness of law enforcement is the problem of law enforcement apparatuses and bribery resources that occur within the law enforcement environment. In addition, this business also deals directly with business and economic investment holders.


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