scholarly journals The influence of corporate board on non-financial disclosure according to the main organizational theories

Author(s):  
Bernardino Quattrociocchi ◽  
Silvia Sergiacomi ◽  
Francesco Mercuri

This study aims to define a theoretical framework of the main organisational theories identifying how the board composition influences both CSR activity and disclosure. Using the literature review as the research method, the analysis highlights some implications of each organisational theory on non-financial information disclosure and board's role. Specifically, the research shows that the management's influence on non-financial information practice of an organisation is not emphasized by all organizational theories. In addition, based on the research results, non-financial information can should be considered as an organizational tool to legitimise the firm performance and manage the perception of enterprises stakeholders. The study could be further developed by applying quantitative research methods, such as a multiple case study approach, which is useful to explore the dissemination of a new phenomenon.

Author(s):  
Usman Rafiq ◽  
Xiaofeng Wang

Abstract Software startups are central nowadays and considered primary drivers of economy and innovation. Lean and agile approaches are suggested for software startups to continuously build and validate the product. Thereby, they need to balance between the speed to deliver product and the quality of the product. It further urges startups to continuously monitor the versatile information, adjust their directions, and keep the bird’s-eye view. However, the preliminary literature review highlights that software startups, especially at the early stages, are not even aware of the need for information monitoring. This research project aims to identify how software startups decide what information needs to be monitored. The research plan proposes to utilize multiple case-study and surveys as data collection methods while grounded theory and factor analysis as data analysis procedures. Overall, both qualitative and quantitative research methods are expected to be implemented. The prospective research results encompass a framework to decide what information needs to be continuously monitored.


2019 ◽  
Author(s):  
Hyung Yoon

UNSTRUCTURED This paper is a case study on the design of an educational game for the prevention of cyberbullying and an analysis of its educational effect. I selected a game titled “Angry Daddy,” which was developed based on the request of Korean government authority and analyzed the mode of development of the game and its educational effect. For this research, both qualitative and quantitative research methods were used. Moreover, advice regarding the game design was obtained from many experts belonging to various fields. Based on the analysis of the game design and its educational effect, it was confirmed that the following factors are important to design an educational game meant for the prevention of cyberbullying and to enhance its educational effect: First, cooperation between content experts and game development experts is essential to develop an educational game. Second, it should be verified whether the contents and the format of the game are appropriate by analyzing the play test results of the target audience. Third, it is essential to prepare a manual to guide teachers to apply the game to the field. Fourth, it was confirmed that educating students on sensitive topics like cyberbullying is very effective when educational games that make them feel and experience the outcomes of bullying are utilized. This research is expected to be helpful for future design of educational games and the research and development of the format of cyberbullying prevention education.


Author(s):  
Gillian King ◽  
Lisa A. Chiarello ◽  
Michelle Phoenix ◽  
Rachel D’Arrigo ◽  
Madhu Pinto

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Fang Fang Zhao ◽  
Linh Chau ◽  
Anita Schuchardt

Abstract Background Many students solving quantitative problems in science struggle to apply mathematical instruction they have received to novel problems. The few students who succeed often draw on both their mathematical understanding of the equation and their scientific understanding of the phenomenon. Understanding the sensemaking opportunities provided during instruction is necessary to develop strategies for improving student outcomes. However, few studies have examined the types of sensemaking opportunities provided during instruction of mathematical equations in science classrooms and whether they are organized in ways that facilitate integration of mathematical and scientific understanding. This study uses a multiple case study approach to examine the sensemaking opportunities provided by four different instructors when teaching the same biological phenomenon, population growth. Two questions are addressed: (1) What types of sensemaking opportunities are provided by instructors, and (2) How are those sensemaking opportunities organized? The Sci-Math Sensemaking Framework, previously developed by the authors, was used to identify the types of sensemaking. Types and organization of sensemaking opportunities were compared across the four instructors. Results The instructors provided different opportunities for sensemaking of equations, even though they were covering the same scientific phenomenon. Sensemaking opportunities were organized in three ways, blended (previously described in studies of student problem solving as integration of mathematics and science resources), and two novel patterns, coordinated and adjacent. In coordinated sensemaking, two types of sensemaking in the same dimension (either mathematics or science) are explicitly connected. In adjacent sensemaking, two different sensemaking opportunities are provided within the same activity but not explicitly connected. Adjacent sensemaking was observed in three instructors’ lessons, but only two instructors provided opportunities for students to engage in blended sensemaking. Conclusions Instructors provide different types of sensemaking opportunities when teaching the same biological phenomenon, making different resources available to students. The organization of sensemaking also differed with only two instructors providing blended sensemaking opportunities. This result may explain why few students engage in the successful strategy of integrating mathematics and science resources when solving quantitative problems. Documentation of these instructional differences in types and organization of sensemaking provides guidance for future studies investigating the effect of instruction on student sensemaking.


2014 ◽  
Vol 18 (03) ◽  
pp. 1440007 ◽  
Author(s):  
SARAH MAHDJOUR ◽  
SEBASTIAN FISCHER

This study investigates a special kind of corporate ventures, so called spin-along ventures, and their motivations to internationalise early. Insights are built from a multiple case study approach, investigating the spin-along program of Telekom Innovation Laboratories (T-Labs). Our results show that early internationalisation can avoid or reduce challenges that spin-alongs face when entering the domestic market. Four major motivations for early internationalisation could be identified: (1) avoid termination based on the parent's perceived threat of cannibalisation of existing products, (2) enable a venture's collaboration with competitors, (3) overcome restrictions of parental assets in the domestic market, and (4) address markets that offer greater chances for success than the domestic market does. Based on our findings we derive concrete implications for practitioners and academics in the field of innovation management.


2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  


2014 ◽  
Vol 24 (2) ◽  
pp. 181-204 ◽  
Author(s):  
Jeff McCarthy ◽  
Jennifer Rowley ◽  
Catherine Jane Ashworth ◽  
Elke Pioch

Purpose – The purpose of this paper is to contribute knowledge on the issues and benefits associated with managing brand presence and relationships through social media. UK football clubs are big businesses, with committed communities of fans, so are an ideal context from which to develop an understanding of the issues and challenges facing organisations as they seek to protect and promote their brand online. Design/methodology/approach – Due to the emergent nature of social media, and the criticality of the relationships between clubs and their fans, an exploratory study using a multiple case study approach was used to gather rich insights into the phenomenon. Findings – Clubs agreed that further development of social media strategies had potential to deliver interaction and engagement, community growth and belonging, traffic flow to official web sites and commercial gain. However, in developing their social media strategies they had two key concerns. The first concern was the control of the brand presence and image in social media, and how to respond to the opportunities that social media present to fans to impact on the brand. The second concern was how to strike an appropriate balance between strategies that deliver short-term revenue, and those that build longer term brand loyalty. Originality/value – This research is the first to offer insights into the issues facing organisations when developing their social media strategy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Ziaee Bigdeli ◽  
Kawaljeet Kapoor ◽  
Andreas Schroeder ◽  
Omid Omidvar

PurposeThis paper explains how servitization disrupts long-established internal and external boundaries of product-focused manufacturers and investigates the root causes of servitization challenges.Design/methodology/approachThe authors draw from the collective experiences of 20 senior executives from ten multinational manufacturers involved in servitization, using a multiple case study approach, and employ a codebook thematic analysis technique.FindingsThe authors develop an integrative framework based on the theoretical notions of power, competency and identity boundaries to offer insights into the root causes of various servitization-related challenges.Research limitations/implicationsAlthough the extant literature discusses servitization challenges, it does not examine the underlying root causes that create them in the first place. This study contributes to the extant research by establishing rational links between organisational boundaries (internal and external) and servitization challenges in the interest of building a coherent and systematically integrated body of theory that can be successfully applied and built upon by future research.Practical implicationsThis study provides a foundation for managers to recognise, anticipate and systematically manage various boundary-related challenges triggered by servitization.Originality/valueIt is one of the first studies to employ the concept of organisational boundary to understand the challenges created by servitization and to account for both internal (between different functions of the same organisation) and external boundaries (between an organisation and its external stakeholders) to establish a holistic understanding of the impacts of servitization on manufacturers.


Sign in / Sign up

Export Citation Format

Share Document