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You searched for subject:(institutional qualities). Showing records 1 – 2 of 2 total matches.

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University of Newcastle

1. Mamun, Abdullah Al. Corporate governance and corporate social responsibility (CSR): implication for developing economy firms.

Degree: PhD, 2018, University of Newcastle

Research Doctorate - Doctor of Philosophy (PhD)

This thesis attempts to make original empirical contributions regarding the relationship between institutional settings, corporate governance and corporate social responsibility (CSR) from a multi-theory perspective. The thesis, in study one, first investigates the effects of institutional qualities on institutional level CSR adoption by examining for an association based on an empirical study of 85 developed and emerging economies. The research focuses on the following important institutional qualities rule of law, economic financial development, human capital formation and exposure to international trade. Hypotheses are developed separately for developed and emerging economies. The main findings of the Study One from an institutional level perspective are that rule of law, human capital formation and international trade exposure have a significant positive influence on institutional level CSR adoption among emerging economies. In contrast, the results show that the rule of law is not associated with institutional level CSR adoption across developed countries. This was expected as CSR adoption is viewed as a standard operational activity among businesses in developed countries, meaning enforcement by regulators is less necessary. Overall, the global level analysis shows that all four institutional qualities are positively associated with institutional level CSR adoption. Human capital formation appears to be the most significant as, despite the economic standing of the country, the level of its institutional human capital formation was important for overall development of CSR adoption. The research framework was then extended by Study Two to encompass a firm level analysis of how institutional qualities combined with board attributes, influence CSR adoption practices among Asian emerging economies. Among the six focal board attributes, the findings show that with the exception of board community engagement/involvement, all other attributes (political influence, business expertise, international experience, interlocking directorships and independence from management) were all positively associated with CSR adoption practices when in presence of the institutional qualities specified earlier. For a deeper understanding of the board attributes and CSR adoption relationship, additional analysis was performed which showed that board independence significantly moderated the relationship between board community engagement/involvement and CSR adoption (positively) and CSR adoption and board political influence, interlocking directorships (negatively). Overall, this thesis suggests that both institutional and firm-level factors are important to encourage CSR adoption. This is important particularly for corporate regulators and governments who need to recognise that CSR reform has to be developed as a two-pronged approach to improve CSR acceptance at both the institutional and firm level.

Advisors/Committee Members: University of Newcastle. Faculty of Business & Law, Newcastle Business School.

Subjects/Keywords: corporate governance; corporate social responsibility; emerging economies; institutional qualities

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Mamun, A. A. (2018). Corporate governance and corporate social responsibility (CSR): implication for developing economy firms. (Doctoral Dissertation). University of Newcastle. Retrieved from http://hdl.handle.net/1959.13/1394346

Chicago Manual of Style (16th Edition):

Mamun, Abdullah Al. “Corporate governance and corporate social responsibility (CSR): implication for developing economy firms.” 2018. Doctoral Dissertation, University of Newcastle. Accessed October 19, 2019. http://hdl.handle.net/1959.13/1394346.

MLA Handbook (7th Edition):

Mamun, Abdullah Al. “Corporate governance and corporate social responsibility (CSR): implication for developing economy firms.” 2018. Web. 19 Oct 2019.

Vancouver:

Mamun AA. Corporate governance and corporate social responsibility (CSR): implication for developing economy firms. [Internet] [Doctoral dissertation]. University of Newcastle; 2018. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/1959.13/1394346.

Council of Science Editors:

Mamun AA. Corporate governance and corporate social responsibility (CSR): implication for developing economy firms. [Doctoral Dissertation]. University of Newcastle; 2018. Available from: http://hdl.handle.net/1959.13/1394346


University of Canterbury

2. Dixon, K. Curricular accounting and standards and equivalence of university-student learning.

Degree: Department of Accounting and Information Systems, 2010, University of Canterbury

Accounting figures variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (see Theodossin, E. (1986), The Modular Market, Further Education Staff College, London), accounting researchers have overlooked calculative practices, processes, records and associated means of measuring, recording and reporting university-student learning. The means in question comprise credit, credit points, levels of learning, level descriptors, learning outcomes, and related characteristics of course catalogues, qualification frameworks, credit transfer systems and student records, transcripts and diploma supplements. The former University of New Zealand and its affiliate in Christchurch, New Zealand, and Te Whare Wananga o Waitaha, also of that city, are used as a case study. This paper provides a retrospective analysis to illuminate how curricular accounting about university-student learning has reflected and constituted standards and equivalence of this learning, not only at the case study site but across tertiary education in many countries.

Subjects/Keywords: social and institutional non-financial accounting; curricular accounting; higher education; qualities of learning and credit; genealogy; path dependency; Field of Research::15 - Commerce, Management, Tourism and Services::1501 - Accounting, Auditing and Accountability; Field of Research::13 - Education::1302 - Curriculum and Pedagogy::130203 - Economics, Business and Management Curriculum and Pedagogy

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Dixon, K. (2010). Curricular accounting and standards and equivalence of university-student learning. (Thesis). University of Canterbury. Retrieved from http://hdl.handle.net/10092/4401

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Dixon, K. “Curricular accounting and standards and equivalence of university-student learning.” 2010. Thesis, University of Canterbury. Accessed October 19, 2019. http://hdl.handle.net/10092/4401.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Dixon, K. “Curricular accounting and standards and equivalence of university-student learning.” 2010. Web. 19 Oct 2019.

Vancouver:

Dixon K. Curricular accounting and standards and equivalence of university-student learning. [Internet] [Thesis]. University of Canterbury; 2010. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10092/4401.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Dixon K. Curricular accounting and standards and equivalence of university-student learning. [Thesis]. University of Canterbury; 2010. Available from: http://hdl.handle.net/10092/4401

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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