{"title":"Perception Analysis of Balanced Scorecard - An Application Over Multi-National Corporation in Bangladesh","authors":"H. Khan","doi":"10.2139/SSRN.1301324","DOIUrl":"https://doi.org/10.2139/SSRN.1301324","url":null,"abstract":"Traditionally organizations were always keen to measure their financial performances through ratio analysis, cash flow statement, balance sheet or other financial statements. In the 1990's it was found that financial measures are not sufficient enough to describe a firms overall performance. Thereby the need of some non financial metrics was realized. Among the non financial performance evaluation tool Balanced Scorecard is one. The inventor of Balanced Scorecard (BSC) Robert S. Kaplan and David P. Norton has described the approach in four perspectives namely financial perspective, Customer perspective, internal business perspective, and learning & growth perspective. In this report the perception about Balanced Scorecard and its use has been recognized by conducting a research on an MNC who has its operation in Bangladesh. After sufficient analysis and profound scrutinize of findings recommendations have been drawn.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115112862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Olutayo Otubanjo, PhD, T. Melewar, N. Cornelius, Chris Hackley
{"title":"Social Constructionism and the Justifications for Investigating the Meaning of Corporate Identity Through this Lens","authors":"Olutayo Otubanjo, PhD, T. Melewar, N. Cornelius, Chris Hackley","doi":"10.2139/ssrn.1299658","DOIUrl":"https://doi.org/10.2139/ssrn.1299658","url":null,"abstract":"Purpose: This paper seeks to explain why work on the meaning of the concept of corporate identity, which has been dominantly approached from a positivistic tradition, could also be addressed from a social constructionist perspective. Approach: This objective is accomplished through the development a conceptual framework, which pulls together seven ontological assumptions within social constructionism (i.e. 1-social order, direction, stability; 2-social interaction; 3-habitualisation; 4-institutionalisation; 5-historicity; 6-control; 7-communication) with discourses emerging from a social constructionist based corporate identity model. Findings: Four ontological or social constructionist discourses (i.e. 1-social interaction, 2-habitualisation, 3-institutionalisation and 4-historicity) grounded solely on the making of meanings emerged from this study. These meaning based discourses were presented as the rationale for approaching work on the meaning of corporate identity. Theoretical implication: Studies on the meaning of corporate identity and the concept of corporate identity in general have been criticised because it lacked a well defined epistemological foundation. Although, the attempt to fill this gap may appear to have come late, nevertheless, it marks the beginning of an effort to establish a philosophical foundation for approaching work on the meaning and concept of corporate identity. Originality: Existing studies on the meaning and the concept of corporate identity in general is commonly approached from positivism or the positivistic tradition. The review of theoretical literature indicates that there is very little research advocating the pursuit of work on the meaning and concept of corporate identity from any other epistemological position. This study is therefore original because it advocates and promotes the pursuit of this subject from a social constructionist perspective. Value: This study is valuable because it sensitises corporate identity and corporate marketing scholars (majority of who are positivists) to the social constructionist philosophy. More importantly, this study draws the attention of these scholars to the possibility of adopting the social constructionist philosophy as a plausible approach for addressing work on the meaning and the concept of corporate identity in general. In addition, this study is important because it is capable of providing a foundation for gaining deeper knowledge and robust intellectual insights into the true meaning of corporate identity, which is currently fraught by heated debate.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125356042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporate Identity: A Paradigmatic Shift in the Theoretical Construction of its Meaning","authors":"Olutayo Otubanjo, PhD, T. Melewar, N. Cornelius","doi":"10.2139/ssrn.1299668","DOIUrl":"https://doi.org/10.2139/ssrn.1299668","url":null,"abstract":"Purpose of this paper: This paper aims to develop a longitudinal analysis of the theoretical construction of the meaning of corporate identity between 1970 and 2008. Design/method/approach: A series of theoretical evidences are presented to argue that the construction of the meaning of corporate identity has witnessed an ongoing stability and change over time. Thus, a 'theoretical framework of movement', which describe the ongoing change and stability in the construction of the meaning of corporate identity, is presented. More importantly, a schema, which gives a representation of a 'paradigmatic shift' from the search for a universal 'definition' towards an 'understanding' of the concept, is highlighted. Findings: The review of theoretical literature indicates that the meaning of corporate identity was constructed theoretically as corporate personality and CI mix between 1970 and 1985. The stability witnessed during this period was cut-short following the construction of corporate identity as corporate distinctiveness in 1985. This construction continued unabated until 1995. Following this stable period, the theoretical construction of corporate identity changed dramatically to the notions of 'central', 'enduring', 'distinctiveness' (CED) and image between 1995 and 2008. Second, theoretical evidence will be drawn to argue that the stability witnessed in the construction of the meaning of this concept as corporate personality and CI mix extended beyond the 1970 to 1985 period into 1985 to 1995 and the 1995-2008 periods. Third, it is also conceived that work on the construction of the meaning of corporate identity witnessed a paradigmatic shift from the search for a universal definition to 'understanding' between 1995 and 2008. Fourth, a framework of synthesis highlighting the emerging overlaps in the ways that the meaning of corporate identity has been reconstructed through social theory model is identified. Theoretical implication: Although the meaning of corporate identity has been fraught by heated disagreements, it however appears that a consensus is gradually emerging. The clusters of accord in this study provide ample evidence in this regard. Practical implications: This paper provides scholars with a broad view of the meaning of corporate identity and it gives insights into the scope and boundaries of the meaning of the concept. An insight into the boundaries and scope of authors' conceptualisations of corporate identity provides the basis on which other managerial issues (i.e. strategy, planning, management, measurement of corporate identity etc) that depend on a clear understand the meaning of corporate identity can advance. Limitation of study and future research direction: This study is limited to the theoretical construction of the meaning of corporate identity. Unfortunately, it fails to account for how firms construct the meaning of this concept. An important future research direction might be to understand how firms construct the m","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131341942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Olutayo Otubanjo, PhD, K. Amaeshi, T. Melewar, N. Cornelius
{"title":"Theorising the CSR-Identity Construct","authors":"Olutayo Otubanjo, PhD, K. Amaeshi, T. Melewar, N. Cornelius","doi":"10.2139/ssrn.1299654","DOIUrl":"https://doi.org/10.2139/ssrn.1299654","url":null,"abstract":"This study aims to integrate the distinct disciplines of corporate identity (CI) and corporate social responsibility (CSR), fusing these into a cohesive construct - \"CSR Identity\". A conceptual analysis of the meaning and management of CSR and corporate identity were drawn to develop a model to explain how the concepts of CSR and corporate identity work collaboratively. In addition, a conceptual framework highlighting the levels of integration between the concepts of CSR and corporate identity was developed. The paper further illustrates the nature of CSR Identity with the deconstruction of a CSR identity advertisement via semiotic method of analysis. The integration of these two constructs enriches and adds to the academic discourse on the relationship between the concepts of CSR and corporate identity.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116943827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Development of Generic Corporate Identity in Professional Services Firms","authors":"Olutayo Otubanjo, PhD, T. Melewar, N. Cornelius","doi":"10.2139/ssrn.1299728","DOIUrl":"https://doi.org/10.2139/ssrn.1299728","url":null,"abstract":"Purpose of this paper: This paper aims to provide an insight into how the notion of generic corporate identity develops within the professional services industry. Design/method/approach: Existing literatures on generic corporate identity are reviewed and a semiotic analysis of corporate identity statements in annual report of accounts of the big four professional services firms in the United States is presented to strengthen the argument for the subsistence of generic corporate identity not just in the banking industry but also within the framework of professional services firms. The weakness of existing theoretical literatures (in relation to their inability to explicate how generic corporate identity develops) is highlighted. Consequently, a new process model grounded on the notion of institutional isomorphism is presented to fill this gap. Findings: The new model presented in this study indicates that a generic corporate identity within an industry emerges through a four stage process namely (1) isomorphic conditions; (2) pressure; (3) compliance; (4) generic corporate identity. Theoretical implication: The generic corporate identity process model (advanced in this study) provides a theoretical clarification of how generic corporate identity emanates. This clarification gives insights insight into how the notion of generic corporate identity, which until date remains vague, fuzzy and unclear, develops. The study adds to existing knowledge on the theory of generic corporate identity and contributes towards an understanding of corporate identity theory in general. Practical implications: Insights into the elements that influence the development of a generic corporate identity imply that managers can map out plans that enable firms or clients to challenge or avoid the acquisition of generic corporate identities. By circumventing the development of generic corporate identity, firms develop distinct corporate identities, which position them competitively in the business environment. Limitation of study and future research direction: This is a conceptual study. There is a lack of empirical evidence to strengthen the arguments presented in this study. The absence of an empirical analysis, presents an opportunity for future research. Originality and value of paper: The review of literature indicates that existing studies on corporate identity has focused mainly of the factors that trigger the development of a generic corporate identity without a detailed explanation how this concept emerged. This paper makes a departure from extant theory and adds an original contribution to existing literature by providing a theoretical analysis, which gives an insight into the stage by stage processes that trigger the development of a generic corporate identity.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132481536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Stability and Change: How Firms Construct the Meaning of Corporate Identity, 1970-2005","authors":"Olutayo Otubanjo, PhD, T. Melewar, N. Cornelius","doi":"10.2139/ssrn.1299640","DOIUrl":"https://doi.org/10.2139/ssrn.1299640","url":null,"abstract":"This study seeks to investigate how the meaning of corporate identity was constructed in the Nigerian banking industry between 1970 and 2005. By developing an empirical analysis of how this industry constructed the meaning of this concept during this period, this study provides insight into one of the least studied aspects of industry evolution. The semiotic analysis of nine corporate advertisements published by the three largest banks in Nigeria indicates that the construction of the meaning of corporate identity witnessed a movement through a series of stable but changing constructs namely generic corporate personality, distinctive corporate personality, transformative and innovative corporate personality. It is hoped that the emergence of these constructs will extend the current discourse and provide a fresh insight into the ongoing debate over the meaning of corporate identity, which is currently fraught by disagreement.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"122 50","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131912663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Directors' Duties Under Chinese Law: A Comparative Review","authors":"Yuwa Wei","doi":"10.2139/SSRN.1298647","DOIUrl":"https://doi.org/10.2139/SSRN.1298647","url":null,"abstract":"The terms \"one-tier-board system\" and \"two-tier-board system\" are customarily used to classify corporate governance systems of different jurisdictions. There are also other species of systems that do not strictly fit in any of the two major descriptions.1 Nevertheless, it has been the trend in the development of all systems that the centre of corporate governance shifts from the members' meeting to the board of directors. Nowadays, the powers of corporate management are basically conferred on the board of directors in most systems.2 Directors thus become crucial to the commercial performance of corporations and are held accountable for the conduct and activities of corporations. Consequently, directors have been subject to increasing legal responsibilities. China is a latecomer to corporatisation. In China, corporatisation has been a means of facilitating the country's enterprise reform - reforming state owned enterprises into modern corporations.3 The enactment of the 1993 Company Law of the People's Republic of China (the 1993 Company Law) was one of the products of China's enterprise reform efforts. The 1993 Company Law was amended twice since its coming into effect.4 An advantage of being a latecomer is that China has the opportunity of assimilating relevant and useful heritage and incorporating advanced experience into its own practice. Indeed, China has endeavoured to fully take such advantage in the process of reforming its economic structure and modernizing its legal system. Corporate legislation and practice in China particularly illustrate this point. The 1993 Company Law is an outcome of both common law and continental law influences.5 Corporate practice in China in the past ten years has further demonstrated that the Chinese have made great efforts to build up a corporate system which is close to the standard practice of other influential corporate systems, and, in the meantime, is applicable to its particular social and economic situations.6 It is therefore interesting to have a close look at the Chinese treatment of directors' duties, which is a combination of the strengths of different systems. This article attempts to provide readers with an overview of directors' obligations in China from a comparative perspective in order to draw the readers' attention to the current development of Chinese corporate legislation and practice, and how it affects the duties of company directors.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115373455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Shareholder and Stakeholder-Oriented Management - Toward a More Complete Approach","authors":"D. Melé","doi":"10.2139/ssrn.1295301","DOIUrl":"https://doi.org/10.2139/ssrn.1295301","url":null,"abstract":"A debate between shareholder and stakeholder normative theories for management has been going on for years, but this debate is far from over. This paper tries to contribute to the clarifying of this debate. Both approaches have their own view of the firm, which is closely related to their respective idea on the purpose of the firm in society and with the orientation given to corporate governance. This article suggests that, while both approaches present interesting insights, they are incomplete in their anthropological and ethical grounds. New directions are suggested which would include a more complete model of the human being and a different view of the firm and its purpose. Consequently, new orientations for corporate governance would be needed.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114239143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bad for Practice - Good for Practice - From Economic Imperialism to Multidisciplinary Mapping","authors":"Jetta Frost, M. Osterloh","doi":"10.2139/ssrn.1295303","DOIUrl":"https://doi.org/10.2139/ssrn.1295303","url":null,"abstract":"There is a growing debate about economics not only being bad for practice but also destroying good management practice. The focus of this debate has been on the negative influences of wrong assumptions in theory building which become a self-fulfilling prophecy. We analyze why standard economics indeed can be bad for managerial and political practice. Aside from wrong assumptions, economic imperialism is another important factor. We argue that psychological economics is better for practice than standard economics, but is still not good for practice, as long as it uses an imperialistic approach. We propose a different research strategy, which we call multidisciplinary mapping. It not only bridges between different disciplinary approaches but also between the knowledge of scholars and practitioners. It is good for practice as well as for theory building.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126042799","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Comparing Capitalistic and Cooperative Firms on the Ground of Humanistic Management","authors":"Bruna Bordoni","doi":"10.2139/ssrn.1295314","DOIUrl":"https://doi.org/10.2139/ssrn.1295314","url":null,"abstract":"This paper compares the different modes of functioning of the capitalistic and cooperative firms from the point of view of the principles of humanistic management. After a brief description of the main features of the two types of firm, I argue that efficiency - as it is commonly defined in economics - is not a robust enough standard on the basis of which to evaluate the relative performance of a capitalistic and cooperative firm. I conclude by pointing out that the fundamentum divisionis between the two types of firm resides on the view about the nature of firm: the firm as a commodity or the firm as an association, or community.","PeriodicalId":201603,"journal":{"name":"Organizations & Markets eJournal","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123035656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}