1,720,975 research outputs found
Sustainable Development Goals
No full textOur planet continues to face many global economic, social, and
environmental challenges and uncertainties. To help deal with
them, in September 2015 many governments worldwide agreed to
pursue 17 Sustainable Development Goals (SDGs). Promoted by the
United Nations, these SDGs define global priorities and aspirations
for 2030 and rely on the important and value-creating role of
business organizations in delivering on the promise of sustainable
and inclusive development. SDGs will be both an opportunity and a challenge in the years ahead. Several
business organizations across the globe have started this journey by
identifying and executing sustainable strategies as key drivers of their visions
and business models. The SDGs present an opportunity for business-led
solutions and technologies to be developed, and they offer an overarching
framework to shape, guide, measure, and report the value created through
business objectives, initiatives, and performance. Measuring and reporting on
these goals enable business organizations to contribute to the SDGs while
capitalizing on a range of benefits such as identifying future business
opportunities and strengthening stakeholder engagement. What are the Sustainable Development Goals? Where do they come from? Are
companies ready to engage with them? How? What are the possible roles of
management accountants in this space? We address (and perhaps answer)
these questions by providing examples of a number of organizations—such as
PepsiCo and Eni—that have been pioneering a certain degree of attention to
the SDGs when measuring and reporting their business performances
When Creativity Meets Control: A Fashion Industry Case Study
No full textIs innovation hindered by management efforts to channel and control creativity? Many would argue that management control systems that are inappropriately designed and used can inhibit innovation. This being true, companies need to find ways to manage the delicate balance between creativity and control. The fashion industry provides an interesting setting for exploring creativity, innovation, and control, as this case study of a medium-sized Italian fashion company shows. © 2012 Wiley Periodicals, Inc. © 2012 Wiley Periodicals, Inc
Control vs. Creativity
No full textThey’re eternal questions in business: Does management control
kill creativity? How can organizations manage efficiency within
innovating processes? Do control and creativity call for a balance
within processes of innovation—or is balancing a bad
idea? The answers to these questions are probably bedeviling
entrepreneurs and executives everywhere around the world.
While a controlled working environment has its advantages, too
much control can hamper the creativity, as well as the ability to
innovate, that leads to new products and to growth and profitability.
The article addresses these issues by offering
insights from a medium-sized company in the fashion industry
that has used formal and informal control tools to manage its
need for both standardization and innovation
Leading practices in Integrated Reporting
Full text linkIntegrated Reporting (IR) is making the leap from promising concept to powerfulpractice. Released at the end of 2013 by the International IntegratedReporting Council (IIRC), a global coalition of regulators, investors, companies,standards setters, the accounting profession, and nongovernmental organizations(NGOs), the IR Framework has been robustly tested and piloted in25 countries. As we described in the article “Redefining Corporate Accountabilitythrough Integrated Reporting” (Strategic Finance, August 2013) and inour book Integrated Reporting: Concepts and Cases that Redefine CorporateAccountability (Springer, 2013), the Framework was co-created with businessand investors and provides an “open” platform for IR to move toward themainstream. To shed light on the way in which IR is currently being adoptedand reflect on the possible opportunities ahead for management accountantsand finance professionals, we will explore some leading examples of integratedreporting at Lawson, Inc.; Eni; and SAP
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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