Опубликована Дек. 1, 2011

В статье анализируются существующие модели социальной ответственности бизнеса, классифицированные в зависимости от роли государства в регулировании социально ответственного поведения компаний, даются рекомендации о возможности применения моделей в условиях российской экономики.

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Опубликована Дек. 1, 2017

Несмотря на экономические неурядицы последних двух с половиной десятилетий, Япония остаётся одной из наиболее богатых стран мира. Кроме того, она является и одной из наиболее благополучных стран - как в плане распределения результатов экономического роста среди населения, так и по целому ряду характеристик уровня жизни. В статье рассматривается влияние на формирование среднего класса демократизации образования, идеологии пожизненного найма, политики правительства по выравниванию доходов и поддержке слабых секторов. Приводятся основные индикаторы уровня жизни современных японцев.

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Опубликована Дек. 1, 2018

В статье на примере экономической терминологии проиллюстрированы сферы совпадения, пересечения и лексических расхождений значений терминов в японском и китайском языках. В общественных науках сходство терминологии особенно заметно благодаря широкому использованию слов с китайскими корнями ( канго ) при переводе специальной литературы на японский язык во второй половине XIX - первой половине XX в. Основой для сходства японской и китайской терминологии стала иероглифическая письменность, а способность японцев к усвоению китайской логики словообразования позволила создать целый пласт новой лексики, применимой в обоих языках. В результате многие термины в японской и китайской специальной литературе имеют не только одинаковое написание, но и совпадающие или …

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Опубликована Авг. 31, 2016

Value chain analysis has been applied in various fields, from the time the concept of “value chain” was introduced by Porter in 1985. Several frameworks have emerged and have been used to study individual firms, entire industries, industry clusters, as well as global production networks. The purpose of this paper is to provide a brief review of these frameworks, identify factors that influence the performance of value chains, and suggest areas for future research. Since there is a wide range of value chain literature, this paper focuses on a selective set of earlier works within the value chain model as …

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Опубликована Апрель 1, 2014

The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature and in the business media, researchers have shown that the implementation of BSC can be a complicated process. There are many pitfalls and dysfunctional consequences associated with the implementation and use of the BSC. Still, little research is conducted on BSC implementation issues. This paper reports on a qualitative study of Scandinavian BSC users. Based on interview data, the paper identifies four main problem areas associated with the implementation of …

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Опубликована Сен. 24, 2013

Robert Kaplan and David Norton emphasize that the four perspectives of their standard balanced scorecard (BSC) need to be adapted to the organizational context. Yet, we lack a coherent body of knowledge on these adaptations. 20 years after the implementation of the BSC, a literature review is warranted to investigate if and how the original BSC has been modified in practice. The authors conduct a systematic literature review of leading academic journals from 1992 to 2012 to identify and analyze the extant empirical evidence on the BSC. The authors find 117 empirical studies on the BSC, of which 27 deal …

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Опубликована Дек. 1, 2013

Management fashion theory is a growing research area in management studies. The focus of this management fashion literature is to understand why some management concepts spread quickly and widely, while others do not. However, doing research on fashionable management concepts is a difficult task, and many commentators have pointed out the limitations of the research methods used in extant research. A consequence of these difficulties is that the theory has many understudied areas and ‘blind spots’. This paper aims at providing a review of the research methods typically used in management fashion research, and assessing the strengths and weaknesses of …

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Опубликована Дек. 16, 2014

The objective of this article is to develop a model to measure employee engagement. In doing so, the article firstly develops a theoretical model by identifying employee engagement constructs from the literature. Secondly, identifying measuring criteria of these constructs from the literature, and thirdly, to validate the theoretical model to measure employee engagement in South Africa. The theoretical model consists of 11 employee engagement constructs, measured by a total of 94 measuring criteria. The empirical process of validation employed data collected from 260 respondents who study towards an MBA degree at two private business schools in KwaZulu-Natal. The validation process …

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Опубликована Июль 5, 2012

The escalating demand of stakeholders’ interests in social performance has put pressure on corporations to embark on social responsibility reporting and practices in order to gratify the demands and to gain public support. Some organizations have already responded well to this perspective, either by publishing a separate report regarding their social activities, or by providing such information in their annual report or on their web site. The aim of this study is to better understand the relationship between CSR and financial performance in Indian context. Previous research on the relationship between corporate social responsibility and financial performance has largely been …

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Опубликована Дек. 16, 2014

Peter Drucker (1986), in “Management: Tasks, responsibilities, and practices” states that business enterprises and public-service institutions, are organs of society which do not exist for their own sake, but to fulfil a specific social purpose and to satisfy need of society, community, or individual. To achieve the above objectives, managers of these institutions must plan, control and make decisions about the resources entrusted to their care. A key element of efficient organizational decision making is to use reliable information, both operational and managerial accounting data for analysis and decision support. This can be achieved by using activity-based costing (ABC) method. …

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