Regulating global capitalism amid rampant corporate wrongdoing—Reply to “Three frames for innovation policy”     

Elisa Giuliani 《Research Policy》2018,47(9):1577-1582

Despite progress in science and technology and the economic prosperity achieved by numerous countries over the past century, contemporary global capitalism has left us with severe grand challenges for the future including rising inequality, global warming, modern slavery, child labor and several other human rights struggles. How can we fix them? For many years, scholars and policy makers alike have believed that economic growth (fueled by innovation) would fix institutional failures and lift people out of human misery. We now know that this story creaks. I would suggest that the current grand challenges are related in a non-trivial way to companies’ wrongful business conduct, especially that of large multinational corporations which have grown to rival governments in size, and have proven to be powerful agents capable of shaping the global governance agenda. I challenge technological determinism and ‘transformative change’ frameworks by arguing that the regulation of global capitalism needs to put powerful private actors at center stage since neglecting them will give rise to yet another generation of dysfunctional development and innovation policies.  相似文献   

A typology of cause-related marketing approaches in European professional basketball     

Cleo Schyvinck  Annick Willem 《Sport Management Review》2018,21(4):347-362

As professional sports organisations are increasingly engaging in Cause-Related Marketing (CRM), there is a growing interest in understanding to what extent Corporate Social Responsibility (CSR) can deliver win–win outcomes for both the organisation and society at large. In this article, the authors provide a typology of CRM approaches adopted by professional sports teams and demonstrate if and how they approach social responsibility from a marketing perspective. The authors use a qualitative method to explore CRM engagement of professional basketball teams in Europe. The findings show that CRM is more than an act of philanthropy to the majority of the sports organisations. The sport organisations envision a win–win situation either through increased revenue or improved stakeholder relationships, or a combination of both. The authors merge the CSR and CRM concept and contribute to the CRM literature by investigating it from a broad managerial and stakeholder perspective rather than from a unilateral consumer perspective. The model will assist sports managers in CRM decision-making, more specifically, in handling the paradox between commercialising CRM and safeguarding integrity.  相似文献   

Blockchain technology and gender equality: A systematic literature review     

《International Journal of Information Management》2023

This study examines the literary corpus on the role and potential of blockchain technology in promoting gender equality through the lens of new technology-oriented corporate governance models. It investigates if and how corporate governance models can include blockchain technology to add value to gender equality and inclusion processes, in line with Sustainable Development Goal (SDG) 5. A bibliometric analysis of a database—containing 127 articles, 4 United Nations reports, 3 European institutions’ reports, 1 International Labour Office report, 1 World Economic Forum report, and 4 industry reports useful to our analysis—was conducted from 1990 to 2021, to provide a map of the knowledge generated and circulated by the literature. This study offers insights into publication activities, essential topics, citation trends, and the status of collaborations between contributors to previous research and aggregated contributions to the area of blockchain technology studies. Furthermore, the study offers a retrospective analysis of the content published in the blockchain technology field. The findings indicate that field research has focussed primarily on blockchain’s economic and financial attributes but not on social potential. This study emphasises the implementation of blockchain technology to manage gender equality and inclusion processes by orienting corporate governance models towards social and sustainable values.  相似文献   

国际企业文化理论沿革与国内企业文化建设   总被引：3，自引：0，他引：3  

杨利军  方德英 《湖南科技学院学报》2005,26(7):105-107

企业文化理论的研究源于西方管理学界对人性的理解和认识。八十年代由美国学者在对比研究日本企业和美国企业的经营管理情况下,系统提出了企业文化的有关理论,对现代企业管理产生了重要而深远的影响。九十年代之后,一方面企业文化理论继续深化,另一方面学者也将研究方向转到了企业文化与企业业绩之间的关系上,提出了三种文化类型下的企业业绩与企业文化之间的内在联系。本文以年代为序探讨了企业文化理论形成及发展过程,提出了创新型、继承型等五种典型的国内企业文化建设类型,并对我国的企业文化建设现状进行了分析评价,指出了当前国内企业在企业文化建设方面存在的认识、建设主体、文化评价等五个方面的主要问题。  相似文献   

研发费用加计扣除政策对公司价值的影响 ——基于“税收—会计”差异     

杨令仪  杨默如 《科技管理研究》2023,(5):29-37

选取2007—2019年沪深A股上市公司作为研究样本，从“税收—会计”（以下简称“税会”）差异视角分析研发费用加计扣除政策的公司价值效应；同时，立足于研发费用加计扣除政策特性，探究无形资产摊销率对公司价值的影响。研究结果表明，研发费用加计扣除政策对公司价值存在显著正向作用，缩小约束性税会差异和扩大激励性税会差异有助于深化政策的正向作用；从异质性来看，研发支出费用化公司更易受到加计扣除政策与税会差异的叠加影响，垄断竞争行业公司更易受到加计扣除政策与激励性税会差异的正向叠加影响；提高无形资产摊销率有助于公司价值提升，但其对公司价值的影响程度小于加计扣除强度，且较难受制于税会差异。为此，公司需基于研发支出是否费用化和是否处于垄断竞争行业这一特性实施差异化内部税会管理措施。  相似文献