{"title":"Corporate Social Responsibility and Its Reporting From a Management Control System Perspective","authors":"Edward T. Vieira, S. Grantham, Susan D. Sampson","doi":"10.26493/1854-6935.19.127-144","DOIUrl":"https://doi.org/10.26493/1854-6935.19.127-144","url":null,"abstract":"Corporate social responsibility (CSR) is a response to stakeholder concerns and signals organisational legitimacy. We propose CSR reporting from a comprehensive and integrated management control system perspective. Reporting parameters start with stated people, planet, and profit goals supported by objectives achieved through legal, ethical/moral, economic, and giving practices. Objectives are measured, assessed, and reported through key performance indicators. These objectives are quantified, sufficiently specific, have a timeline, and identify targeted stakeholder group(s). CSR strategy and its reporting are consistent with organisational mission, values, and strategy. CSR, like most business processes, is a dynamic process occurring over time and adjusting to circumstances sometimes involving trade-offs. CSR reporting ideally reflects this process through providing context and visual depictions of goals, practices, and performance evaluation that demonstrate not only a single period in time, but also trends that may present a more complete picture of an organisation’s CSR performance. CSR reporting parameters are proposed.\u0000https://doi.org/10.26493/1854-6935.19.127-144","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48497519","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":"Analysis of Selected Aspects of an Organisation: The Organisation as an Instrument, an Interest Group and as a Process","authors":"Dusan Gosnik, K. Kavcic","doi":"10.26493/1854-6935.19.167-181","DOIUrl":"https://doi.org/10.26493/1854-6935.19.167-181","url":null,"abstract":"In this article, we discuss selected aspects of organisation: organisation as an instrument for achieving objectives, and organisation as an interest group, as well as defining the organisation as a process. Based on a literature review we have summarised the findings of different authors and presented what defines the organisation fromthe aforementioned aspects. The structure of the article follows the AIMRaD methodology: abstract, introduction, methodology, research and analysis, and discussion (Cargill and O’Connor 2009). The literature study research method was used. Findings are presented descriptively and in tabular form with a discussion and comments. Findings of this research are useful for the general, professional public, for the management of different organisations and for researchers from the fields of organisation and management, because selected aspects of organisations are intertwined, and their understanding is related to the basic management activities of each organisation such as planning, organising, leading and supervising and thus related decision-making.\u0000https://doi.org/10.26493/1854-6935.19.167-181","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46295009","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":"Determining the Mediating Effects of Entrepreneurial Self-Efficacy on the Relationship between Organizational Antecedents and Entrepreneurial Orientation","authors":"B. Urban, Lehlohonolo Maswabi","doi":"10.26493/1854-6935.19.145-166","DOIUrl":"https://doi.org/10.26493/1854-6935.19.145-166","url":null,"abstract":"A considerable literature points to entrepreneurial orientation (EO) as an essential component in fostering organizational performance. In order to advance theoretical and empirical knowledge in the field of EO, this article undertakes an empirical inquiry into the extent to which entrepreneurial self-efficacymediates the relationship between organizational antecedents and EO at public hospitals in South Africa. Results support the study hypotheses insofar as organizational structure and performance rewards explain a significant amount of variation in EO, while entrepreneurial selfefficacy partially mediates this relationship. The study makes a novel contribution by highlighting the significance of the connection between different organizational antecedents and EO, while additionally interpreting the mediating effect of entrepreneurial self-efficacy, in an under-researched industry and country context.\u0000https://doi.org/10.26493/1854-6935.19.145-166","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41522243","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":"Do FDI and Public Investment Crowd in/out Domestic Private Investment in the SADC Region","authors":"A. Phiri, Eslon Ngeendepi","doi":"10.26493/1854-6935.19.3-25","DOIUrl":"https://doi.org/10.26493/1854-6935.19.3-25","url":null,"abstract":"Our study examines the crowding-in/out effect of foreign direct investment and government expenditure on private domestic investment for 15 members of the Southern African Development Community (SADC) for the period 1991–2019. The study employed the panel Pool Mean Group (PMG)/ARDL technique in estimating the short-run and long-run cointegration relationships between FDI, government capital expenditure and domestic private investment and adds three more variables for control purposes (interest rate, GDP growth rate and trade openness). For the full sample, FDI crowds-in domestic investment whilst government crowds-out domestic investment. However, in performing a sensitivity analysis, in which the sample was segregated into low and high income economies, both FDI and government investment crowd-in domestic investment whilst government expenditure crowds-out domestic investment in lower income SADC countries with no effect of FDI on domestic investment. Policy implications are discussed.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42892878","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":"A Review of Methodological Choices Relating to Work-Life Boundary Research","authors":"S. Alwis, P. Hernwall","doi":"10.26493/1854-6935.19.73-101","DOIUrl":"https://doi.org/10.26493/1854-6935.19.73-101","url":null,"abstract":"A methodological review was performed on work-life boundary-related studies published from the year 2010 to 2018. This review systematically selected 59 journal articles on the work boundary phenomenon. The selection criteria for this review closely followed three previous systematic methodological reviews performed on work-life research. Where possible, comparisons were made to integrate the findings of the current study with these previous systematic reviews. Articles were reviewed based on methodological choices such as research design, sampling strategy, data collection, data analysis, reliability, and validity measures. Findings of the review revealed that researchers had utilised a variety of methodological stances to conduct their studies. The majority of the studies in the field followed a quantitative approach, and most studies relating to work boundary management were field studies with a cross-sectional design. Qualitative studies in the area were primarily based on grounded theory. Significant methodological gaps were identified that could be bridged by future studies. Further, notable suggestions were proposed relating to reliability and validity measures taken by the researchers.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"256 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41275458","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":"Regional Business Confidence as Early Indicator of Regional Economic Growth","authors":"E. Kleynhans, C. Coetzee","doi":"10.26493/1854-6935.19.27-48","DOIUrl":"https://doi.org/10.26493/1854-6935.19.27-48","url":null,"abstract":"Official sub-national GDP figures in South Africa are usually published with long delays or not at all, i.e. relevant, reliable, and real-time economic data on a provincial and local (municipal) level are often non-existent, causing a significant data asymmetry at the sub-national level. The search for an ‘optimal’ sub-national proxy for regional economic growth focuses on the possible use of regional business confidence. This article, therefore, investigates the use of regional business confidence indices (RBCI) as an early indicator or proxy of the regional economic growth rate (RGDP). To this end, the study employed panel cointegration methodology and techniques to interrogate the possible association between regional business confidence and regional economic growth, focusing on three specific regions of KwaZulu-Natal, South Africa. The results suggest that the utilisation of regional business confidence indicators indeed has merit. Constraints experienced in the study indicate the direction that further studies may follow, especially concerning the scope of the period and cross-sections. The research, therefore, addresses a fundamental gap in the data asymmetry in South Africa, while also setting a benchmark for other researchers to follow.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"19 1","pages":"27-48"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47612667","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":"Income Inequality and Socio-Political Instability in Sub-Saharan Africa","authors":"Jean Michel Roy Oualy","doi":"10.26493/1854-6935.19.49-72","DOIUrl":"https://doi.org/10.26493/1854-6935.19.49-72","url":null,"abstract":"In this paper, we analyse the impact of income inequality on Socio-Political Instability (hereinafter SPI) in Sub-Saharan Africa from 1990 to 2018 with a sample of 47 countries. We first present the theoretical and empirical debate on income inequality and SPI. This literature review allows us tomeasure SPI using the principal component analysis method and hierarchical clustering and partitioning to analyse the similarities and differences between countries from a multidimensional perspective. We then estimate the SPI concerning income inequality and democracy. The findings are that assassinations are not linked to a regime’s duration, and the duration of a regime reduces if coups d’état (successful or not) are rampant. Between democracy and income inequality, the former has 34 times more impact on SPI. GDP growth increases SPI and education reduces SPI.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"19 1","pages":"49-72"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48442542","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 Digital Transformation of Public Authorities: Creating an Agile Structure and Streamlining Government Presence Using the Example of Tax Offices","authors":"Daniel Simon Schaebs","doi":"10.26493/1854-6935.19.327-342","DOIUrl":"https://doi.org/10.26493/1854-6935.19.327-342","url":null,"abstract":"In the face of unforeseen events and the ongoing digital transformation, public authorities need to find agile concepts to meet the challenges ahead. The requirements for agile action are defined and explained for a tax office and its adjustments. Modern information and communication technologies, decentralised work and leadership and contemporary e-government concepts can lead to organisational advantages and higher efficiency by breaking down strong hierarchical structures and creating an agile environment. An analysis model for examining the supply efficiency of tax offices, taking into account the area of responsibility and the inhabitants to be served, is presented. A median-oriented value was defined as a ‘realistically achievable minimum’ for supply and a ‘(minimum) relation curve’ illustrates the target. The advantages of the digital transformation can be used by digital and agile tax offices because they create opportunities to streamline the presence of the authorities and use potentials to increase the effectiveness of service provision.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69338919","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":"Is Human Rights Protection Good for Trade in Africa: Evidence from Proximity to Democratically ‘Good’ and ‘Bad’ Neighbouring Countries","authors":"J. Animashaun, C. Ubabukoh","doi":"10.26493/1854-6935.19.285-305","DOIUrl":"https://doi.org/10.26493/1854-6935.19.285-305","url":null,"abstract":"We study whether institutions supportive of human rights improve trade openness. Strengthening human rights institutions could reduce the adverse consequence of trade on consumers and labour rights. On the other hand, adherence could impose high transaction costs limiting the comparative advantage of many African countries. We study the effect of democratic and human rights institutions on trade openness for 40 African countries from 1960 to 2010. To address endogeneity concerns, we exploit the variation in democracy measurement among geographically proximate neighbours with similar political histories (i.e. an inverse distanceweighted average of democracy among ‘neighbours’). We find that human rights and democratic institutions increase trade in Africa. We find evidence supporting property rights, freedomof domestic movement and the political recruitment process as likely mechanisms.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"1127 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69339366","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":"Can Shocks to Risk Aversion Explain Business Cycle Fluctuations in Bulgaria (1999–2019)?","authors":"Aleksandar Vasilev","doi":"10.26493/1854-6935.19.271-284","DOIUrl":"https://doi.org/10.26493/1854-6935.19.271-284","url":null,"abstract":"Stochastic risk aversion is introduced into a real-business-cycle setup augmented with a detailed government sector. The model is calibrated to Bulgarian data for the period following the introduction of the currency board arrangement (1999-2018). The quantitative importance of the presence of shocks to risk aversion is investigated for the propagation of cyclical fluctuations in Bulgaria. In particular, allowing for a stochastic risk aversion in the setup improves the model fit vis-a-vis data by increases variability of employment and decreasing the variability of investment. However, those improvements are at the cost of decreasing the volatility of investment and wages.","PeriodicalId":30026,"journal":{"name":"Managing Global Transitions","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69339359","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}