Suchergebnisse

What every leader needs to know about dignity and how to create a culture in which everyone thrives This landmark book from an expert in dignity studies explores the essential but underrecognized role of dignity as part of good leadership. Extending the reach of her award winning book Dignity: Its Essential Role in Resolving Conflict, Donna Hicks now contributes a specific, practical guide to achieving a culture of dignity. Most people know very little about dignity, the author has found, and when leaders fail to respect the dignity of others, conflict and distrust ensue. Hicks highlights three components of leading with dignity: what one must know in order to honor dignity and avoid violating it; what one must do to lead with dignity; and how one can create a culture of dignity in any organization, whether corporate, religious, governmental, healthcare, or beyond. Brimming with key research findings, real life case studies, and workable recommendations, this book fills an important gap in our understanding of how best to be together in a conflict ridden world.

AbstractBecause of the recent collapse of several major companies, investors' confidence in audited financial statements has decreased significantly. Fraud has been a major topic among many scholars and stakeholders due to its importance and impact on financial statements and economies at large. This study examines auditors' responsibility in fraud detection.The results of such an examination highlight the differences between the perception of fraud by audit trainees and by experienced auditors. Gender differences are also highlighted in relation to fraud procedures and perception of fraud. External auditors in the Middle East are aware, to a certain extent, of their responsibilities regarding fraud detection and prevention. Audit work is conducted in relative compliance with established auditing standards. Additional testing that is over and above their responsibilities is being done in some cases due to auditors' concerns for their reputation.This paper fulfils a resource need for academics and practitioners. It indicates that the existence of fraud in the Middle East is not linked to auditors' misunderstanding of their responsibilities, but might be attributed to the corporate culture and environment.

In this paper, we develop a multi-stage formative measurement model to investigate which factors constitute the corporate brand of a start-up as seen from within the firm (corporate identity) and as perceived from outside (corporate image). Furthermore, we propose a structural model for brand building in start-ups, i.e. the causal relation between corporate identity and corporate image. We test this model empirically for a sample of 311 German start-ups. The study proves the importance of well-balanced and timely corporate branding activities in new ventures. It shows that internal branding activities are at least as important as those communication measures that are directly targeted at external audiences like customers and investors.

This article analyzes the recruitment of CEOs at the 100 largest German companies, focusing on how the transition from "Deutschland AG" to integration with European and global markets has impacted the recruitment and career patterns as well as networks of German CEOs. This study found signs of both continuity and change. The percentage of technically educated German CEOs, as well as CEOs with a Ph.D., continues to be quite high. In contrast, the professionalization of managerial positions in Germany, the decline in corporate tenure, and a gradually opening recruitment market reflect the changing orientation of German corporate culture toward international markets. The analysis of the overall corporate network and its components reveals that the density of the overall corporate network in Germany has increased, which corresponds to the increased number of CEOs with shared alumni experience as well as with additional connections through various policy associations. The density of co-worker networks has, however, decreased. The structure of the German corporate network is not unified but consists of a set of highly dense groups (cliques). The findings and their implications for further research on change in German corporate structures are discussed.

Why is corporate governance important? -- Summary of major corporate governance principles and best practices -- Best practices to monitor risk in different organizational departments -- Monitoring and changing the corporate culture -- The internal audit function -- Compensation committees of public, private and non-profit organizations -- Other committees -- Independent directors and their committees -- IT content best practices -- IT security best practices -- Who can qualify for a public company audit committee? -- Public company audit committee: personal liability of audit committee members -- Minimum responsibilities of public company audit committees -- Other public company audit committee functions -- Thirty best practice considerations for the public company audit committee -- Who is an independent auditor? -- Corporate governance for family-owned and other private businesses -- Corporate governance for non-profit organizations

The authors draw on wide professional experience to address the recent failures in corporate conduct in the United States, the emerging corrective measures and the increasing public outcry for ethical accountability in organisations and governments. They conclude that it is essential that ethics are integral to the culture of an organization; a superficial grafting on of an ethical code will not effect organizational change or encourage public trust.

This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.

Здійснено спробу соціально-філософського аналізу взаємозв'язку корпоративної культури та суспільства ризику. Розглянуто поняття корпоративної культури та суспільства ризику, досліджено особливості впливу ризиків на корпоративну культуру у суспільстві ризику. Розкрито комплекс критеріїв, за якими можна характеризувати рівень корпоративної культури в умовах суспільства ризику. Осуществляется попытка социально-философского анализа взаимосвязи корпоративной культуры и общества риска. Рассматриваются понятия корпоративной культуры и общества риска, исследуются особенности влияния рисков на корпоративную культуру в обществе риска. Раскрывается комплекс критериев, по которым можно охарактеризовать уровень корпоративной культуры в условиях общества риска. ; In this article was made an attempt to socio-philosophical analysis of the relationship corporate culture and risk society. The concepts of corporate culture and risk society have been considered. The peculiarity of risk influence to the corporate culture of risk society has been investigated. The paper presents a set of criteria by which characterizing the level of corporate culture in risk society. Corporate culture is an important part of modern society. Corporate culture reflects the company's values, norms of behavior of employees in the organization and rules of interaction with external target groups customers, partners and others. It has a significant impact on staff motivation, staff turnover in the organization and, ultimately, the efficiency of the employees. The corporate culture of each organization is unique and individual. It reflects the specifics of the company's business, especially the thinking and behavior of employees. Any changes in the content of corporate culture require considerable effort and a long time for employees to adopt new values and adapt to the new conditions. For example, the continuous development of corporate culture brings first results after 2 years, and the complete conversion of a company culture requires a minimum of 3-10 years. Thus, corporate culture is a risk factor in the company. The development of modern corporations shows that they are constantly developing and function in conditions of risk. The phenomena of corporate culture and risk are closely interrelated. If the corporate culture is weak, it may itself be a source of risk for the company or even lead to a crisis, and vice versa, the risk caused by other factors, may reveal the essence of corporate culture and the nature of declarative values. Thus, corporate culture manifests itself effectively in risk society. «Risk society» is a concept introduced by the German sociologist U. Beck. Risk society is a society that produces technological and social risks. With the development of science and technology the risks not only persist but are produced in even greater numbers. The risks threaten not only the life of the individual, but also society. Risks are not an exceptional case of social life, they are consistently reproduced in economic, political and social spheres of life. So society has to decide. Therefore, the risks are produced not only in business but also in all spheres of society. Therefore, these risks directly affect the corporate culture as part of the social structure. Thus the overall level of corporate culture in a society of risk can be evaluated based on the following criteria: first, the extent to encourage risk; second the degree of orientation to the end result or the means of achieving results; third, the degree of orientation on the needs of the individual or perform tasks; fourth, orientation on individual or group performance forms of work; fifth the level of aggressiveness, encourage competition between employees who work inside the organization and outside it; sixth stability, that is reliability and constant change and the desire for further development. After analyzing some aspects of the risk society, it can be argued that in modern society the risk emerges as a sociocultural development of society. Risk society affects the functioning of the corporate culture. Above the human and collective dominates risk, which forms the basis work. Because the corporate culture is changing, it forces the society as a whole to function in such situations where stereotypes, rules of behavior are absent as in a individually and as a social practice. Corporate culture can influence a person only when she became part of the risk.