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  • 1
    Publication Date: 2000-03-01
    Print ISSN: 0965-3562
    Electronic ISSN: 1758-6100
    Topics: Technology
    Published by Emerald
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  • 2
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 5 (1997), S. 0 
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: This article considers notions of accountability and governance in the charitable sector. It suggests a model of accountability based on a case study of a well known, but anonymous charity. The opportunities for voluntary bodies are increasing and more state funds are becoming available; but with them comes a demand for more public accountability. A definition of accountability is proposed and the extent of the charity’s compliance discussed. From this inventory of compliance, conclusions are drawn as to reforms needed in the charity’s structure and management if it is to become more in tune with its environment.
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Business ethics 1 (1992), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: The traditional wisdom that auditor whistleblowing is disloyal and unprofessional is under pressure in the light of public concern and the public interest, but professional support is not keeping up and more European research is needed. The author is Whitbread Professor of Business Policy at Luton University College of Higher Education, and editor of Managerial Auditing Journal.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 9 (2001), S. 0 
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: All directors are faced with real, or imagined, conflicts of interest or competing demands for time and resources, between shareholders and stakeholders. This has always been the case, but the contemporary emphasis on stakeholders has brought this to a head. Although astute organisations and directors maintain a suitable balance between the various demands placed upon them, and there are systematic ways to do this, there are a few voices opposed to stakeholding in any shape or form. In order to suggest that stakeholding is the viable and sustainable way for companies to proceed, the article considers and criticises one anti-stakeholder, together with other antagonists, before bringing in endorsements from different quarters, and introducing three categories of stakeholding of which the normative holds most promise. Practical approaches to discriminating among the claims of various stakeholders are indicated.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Management decision 41 (2003), S. 935-943 
    ISSN: 0025-1747
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: An historical saunter is taken through the development of approaches, legal and organisational, to deal with whistleblowing. Whistleblowing engenders strong emotions, and it is not surprising that some of the early pioneers met with stiff resistance. Some classic whistleblowing cases are analysed, notably Stanley Adams and charge nurse Graham Pink. Key developments and cases during the Thatcher period are outlined. Employment law was rather primitive, and failed to give much definitive protection to whistleblowers. The contribution of the Committee of Lord Nolan on Standards in Public Life is outlined. The area of higher education, and the pivotal territory of financial services, accounting and auditing also are treated.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Journal of managerial psychology 9 (1994), S. 30-38 
    ISSN: 0268-3946
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Psychology , Economics
    Notes: Participant observation, in which research is carried out through thedirect participation of the researcher in the situation of interest, isa method of considerable interest to managerial psychologists, andothers such as staff officers and other employees who carry out asimilar role. Unfortunately it, and qualitative methodology as a whole,of which participant observation is a sub-species, are approaches whichare widely denigrated in the literature. This is unjust, since themethod is not without its rigours, and the alternative, complementaryand more highly regarded quantitative approach is not without its flaws,some of them fatal. Gives examples where participant observation islikely to be the only viable method of eliciting information, and theremay be a significant public interest in such cases. There are ethicalobjections to covert participant observation, but even this has itsvalid applications. Participant observation should achieve its rightfulplace as a major research method with diverse application andusefulness.
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Corporate governance 2 (2002), S. 4-9 
    ISSN: 1472-0701
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The failure of the Enron Corporation in late 2001, apart from signalling the largest corporate bankruptcy in the USA, has also thrown up a myriad of questions about the effectiveness of contemporary accounting, auditing and corporate governance practices. There are strong historical antecedents for distrust of the corporation, latterly represented in extreme form by the anti-capitalists. The causes of the Enron failure and the immediate response in the USA are outlined. This is followed by the response in the UK among the accountancy bodies, and the results of a comprehensive survey to assess the impact of Enron. This then leads to a comprehensive series of lessons to be learnt in the form of recommendations under the headings of serving the public interest, accounting and financial reporting, auditing, corporate governance, and education.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    The @TQM magazine 10 (1998), S. 89-94 
    ISSN: 0954-478X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: There is no doubting the global influence of the quality movement. It is therefore persuasive to note the role that ethical considerations play in various quality award schemes, and this furthers the argument towards an integrated approach. Having said this, there is scant evidence in the awards that ethical aspects have achieved high materiality. Business ethics has the potential to become a significant aspect of corporate strategy and culture. We now have the 5Es of audit : economy, efficiency, effectiveness, environment and ethics. The ethical audit has tended to be an activity carried out by pressure groups external to organizations. With an increasing emphasis on the wider corporate and social responsibilities of organizations, this external only approach is less than adequate. Organizations which take their stakeholders for granted and abuse their wider responsibilities, including the environment, may find that their continued viability is in doubt. A definition is provided of the "business ethics audit" which attempts to find a middle way between a view that businesses are entirely about creating social good, and one which considers that "the business of business is business" and that there is no wider social responsibility. The preferred approach is to internalize within companies concern for ethical matters, and the appointment of a consumer advocate with access to the board is one way to achieve that. Ethical audit is, after all, merely an extension of existing legal and regulatory requirements. This provides a justification for an involvement of the quality movement in business ethics .
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    The @TQM magazine 12 (2000), S. 166-171 
    ISSN: 0954-478X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Valid acts of whistleblowing - employees informing on dubious practices in the workplace - is increasingly being viewed in a favourable light, with statutory protection following. Examples of whistleblowing are presented, including education and disaster situations which, being life-threatening, have immediate perceived value. Provides criteria for valid forms of whistleblowing, the formulation of codes of ethics for whistleblowers, and suggests the way forward for the quality profession, who may be assisted through whistleblowing.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Environmental management and health 7 (1996), S. 12-21 
    ISSN: 0956-6163
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Medicine , Economics
    Notes: Explores the concept of the environmental audit. Emphasizes its importance as one contribution that attempts to prevent the destruction of the world in which we live. Stresses that it is everyone's responsibility - that of both individuals and the companies and organizations in which they operate. Describes stages of the audit process that have been successful in practice.
    Type of Medium: Electronic Resource
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