Institution
IE University
Education•Segovia, Castilla y León, Spain•
About: IE University is a education organization based out in Segovia, Castilla y León, Spain. It is known for research contribution in the topics: Corporate governance & Supply chain. The organization has 527 authors who have published 1709 publications receiving 64682 citations.
Papers published on a yearly basis
Papers
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TL;DR: In this article, a diary study among 75 Spanish dual earner couples investigated whether emotional labor performed by employees at work has implications for themselves and for their partner at home, and they found a bi-directional crossover of surface acting at home and well-being between both members of the couple.
74 citations
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TL;DR: In this article, the interaction between income diversion and firm performance was examined using unique Russian banking transaction data, and they identified 42,483 spacemen, fly-by-night firms created specifically for income diversion.
Abstract: This paper examines the interaction between income diversion and firm performance. Using unique Russian banking transaction data, I identify 42,483 spacemen, fly-by-night firms created specifically for income diversion. Next, I build a direct measure of income diversion for 45,429 companies and show that it is negatively related to firm performance. I identify the main reason for the observed effect as managerial diversion rather than tax evasion per se. I further show that stricter tax enforcement can improve firm performance: a one standard deviation increase in tax enforcement corresponds to an increase in the annual revenue growth rate of 2.6%.
74 citations
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TL;DR: Evidence-based and environmentally sustainable management should be used to control rodent plagues in Spain, especially when chemical-based treatments are generically designed and applied on a broad scale, with high economic cost.
Abstract: Pesticides are widely used throughout the world to control agricultural pests. Owing to their well identified side-effects on wildlife, the release of high quantities of pesticides to the environment should always require responsible use of both science-based information and the precautionary principle, however decision making in wildlife management and conservation is not systematically supported by scientific evidence. This is particularly worrying when decision making involves release of toxic substances to the environment, as often occurs in rodent plague control. Poorly-informed management decisions to control a rodent plague can adversely affect wildlife, especially when chemical-based treatments are generically designed and applied on a broad scale, with high economic cost. Evidence-based and environmentally sustainable management should be used to control rodent plagues in Spain.
74 citations
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TL;DR: In this paper, the authors investigated the use of balanced scorecard in Swedish Law Enforcement, an organization that long ago implemented the new paradigm of policing, which consisted of enhancing the quality of urban life on the mere making of arrests.
Abstract: Studies of organizational performance have overwhelmingly relied on evidence gathered from private sector firms. Nevertheless, the past several years have witnessed increasing interest in enhancing effectiveness and efficiency in the public sector, in turn generating considerable investment in the deployment of performance metrics in such settings. Though extant evidence provides many perceptive insights into the specifics of performance frameworks in public sector organizations, little is known about the measurement of organizational performance in police work. Our investigation drew upon the deployment of the balanced scorecard in Swedish Law Enforcement, an organization that long ago implemented the new paradigm of policing, which consisted of enhancing the quality of urban life on the mere making of arrests. Results from this investigation concur with other studies indicating that public sector organizations tend to assume a stakeholder perspective on performance measurement. In particular, Swedish Law Enforcement developed a set of measures of external success and internal performance that addressed present, past, and future time dimensions. Implementation of the balanced scorecard in police work, though, raised some problems. Our study details concern about the aggregation of non‐financial performance measures. More importantly, some crucial areas in the new concept of policing (such as community policing) were neglected by the system. Conversely, the system focused on monitoring some easy‐to‐measure indicators that provided a traditional view of police work while some crucial areas of policing were not measured. This focus ultimately lessened the operational potential of the balanced scorecard system. Our study also puts forward some suggestions for future research in this area.
74 citations
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TL;DR: In this paper, the Balanced Scorecard (BSC) as a management accounting technique was developed and marketed as a general management practice, and a history of the BSC can be found.
Abstract: We explore how the Balanced Scorecard (BSC ), as a management accounting technique, was developed and marketed as a general management practice. Drawing on actor network theory (ANT ), we analyze interviews with key actors associated with the BSC , insights gained from attending BSC training workshops, and other documentary evidence to construct a history of the BSC . Our historical analysis offers theoretical tools to understand how the various features of the accounting technique were translated and transformed, that is, shaped and solidified. This translation entailed processes of modification, labelling, framing, and specification of abstract categories and cause‐effect relations. We also examine the networks and associations that both shape the form of the BSC and mobilize the interests of various constituencies around it to produce what can be regarded as a global management technology. Finally, we highlight the strategies and actions used to maintain control of this technique through its continuous reinvention, and, by doing so, we emphasize the idea of strategic agency.
73 citations
Authors
Showing all 569 results
Name | H-index | Papers | Citations |
---|---|---|---|
Andreas Richter | 110 | 769 | 48262 |
Martin J. Conyon | 49 | 131 | 10026 |
Mahmoud Ezzamel | 49 | 138 | 7116 |
Mauro F. Guillén | 45 | 148 | 11899 |
Kazuhisa Bessho | 43 | 223 | 5490 |
Bryan W. Husted | 40 | 104 | 7369 |
Luis Garicano | 40 | 119 | 7446 |
Marc Goergen | 38 | 209 | 5677 |
Diego Miranda-Saavedra | 38 | 59 | 7559 |
Cipriano Forza | 37 | 84 | 6426 |
Dimo Dimov | 33 | 117 | 6158 |
Gordon Murray | 32 | 90 | 5604 |
Pascual Berrone | 29 | 64 | 7732 |
Albert Maydeu-Olivares | 27 | 37 | 3470 |
Jelena Zikic | 26 | 46 | 2398 |