Accounting, innovation, and incentives

Pacharn, Parunchana; Zhang, Li

doi:10.1016/j.jengtecman.2006.02.008

Cited by 4 publications

(5 citation statements)

References 7 publications

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“…For example, Subramanian and Nilakanta (1996) classify organizational innovation into two categories: (1) technological innovation, including product, services and processes, as well as (2) administrative innovation, including organizational structure, administrative process and programs. Pacharn and Zhang (2006) propose two types of innovation, namely organizational innovation and technological innovation. In fact, researchers, such as Desouza et al (2007) suggest two forms of innovation exist in a corporate environment (i.e., user innovations and organizational innovations).…”

Section: Organizational Innovationmentioning

confidence: 99%

“…(2) administrative innovation, including organizational structure, administrative process, and programs. Pacharn and Zhang (2006) propose two types of innovation, namely, OI and technological innovation. In fact, researchers, such as Desouza et al (2007) suggest that two forms of innovation exist in a corporate environment (i.e.…”

Section: Organizational Innovationmentioning

confidence: 99%

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Meditation, learning, organizational innovation and performance

2011

Industrial Management &Amp; Data Systems

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Purpose-This study attempts to investigate (1) the effect of meditation experience on employees' self-directed learning (SDL) readiness and organizational innovative (OI) ability as well as organizational performance (OP), and (2) the relationships among SDL, OI, and OP. Design/methodology/approach-This study conducts an empirical study of 15 technological companies (n = 412) in Taiwan, utilizing the collected survey data to test the relationships among the three dimensions. Findings-Results show that: (1) The employees' meditation experience significantly and positively influenced employees' SDL readiness, companies' OI capability and OP; (2) The study found that SDL has a direct and significant impact on OI; and OI has direct and significant influences on OP. Research limitation/implications-The generalization of the present study is constrained by (1) the existence of possible biases of the participants, (2) the variations of length, type and form of meditation demonstrated by the employees in these high tech companies, and (3) the fact that local data collection in Taiwan may present different cultural characteristics which may be quite different from those in other areas or countries. Managerial implications are presented at the end of the work. Practical implications-The findings indicate that SDL can only impact organizational innovation through employees "openness to a challenge", "inquisitive nature", self-understanding and acceptance of responsibility for learning. Such finding implies better organizational innovative capability under such conditions, thus organizations may encourage employees to take risks or accept new opportunities through various incentives, such as monetary rewards or public recognitions. More specifically, the present study discovers that while administration innovation is the most important element influencing an organization's financial performance, market innovation is the key component in an organization's market performance. Social implications-The present study discovers that meditation experience positively 2 affects SDL readiness, and organizational innovative ability and performance. The finding implies spiritual practice improves individual capability (i.e., in learning), as well as organizational capability (i.e., in innovativeness), which consequently enhances the outcomes of organizations. Originality/value-Existing studies prove the benefits of meditation on both spiritual enlightenment and clinical psychology. Existing research documents that meditation practice helps relief pain, improves physical health, reduces stress, and supports relaxation. No direct evidence shows the effect of meditation on SDL and OI, and only some evidence supporting the influence of meditation on OP. Nevertheless, the finding on the effect of the meditation experience in a work setting adds values to the current literature.

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Section: Organizational Innovationmentioning

confidence: 99%

Section: Organizational Innovationmentioning

confidence: 99%

Meditation, learning, organizational innovation and performance

2011

Industrial Management &Amp; Data Systems

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“…Despite huge differences all structural units within research institutions can be compared with respect to the commercialization potential of their research results in total or per capita. This approach reduces searching costs (Pacharn and Zhang, 2006). Rewards on the basis of our proposed rankings as part of an incentive scheme might strengthen the perception of knowledge transfer within research institutions (Perkmann et al, 2013).…”

Section: Contributionmentioning

confidence: 96%

“…According to Cooper, this is a tool to acquire and gain access to valuable knowledge. The resulting transparency reduces the R&D costs of scientific institutions (Pacharn and Zhang, 2006).Such systems are fundamental preconditions for firms to optimally exploit R&D activities with the goal to secure competitive advantages and improve (their) market position. However, for research institutions an evaluation system has to consider differing output formats.…”

mentioning

confidence: 99%

An Indicator-Based Determination of Commercialization Potential of Research Institutions

Bühnemann¹,

Burchhardt²

2015

JSBED

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This paper develops a practical knowledge management decision support tool for research institutions. We build on the most established indicators inventions, publications and third-party funds. With the help of the Simple Multi-Attribute Rating Technique (SMART-Method) we combine these different indicators to a single measure that represents the existing scientific knowledge within research institutions that potentially can be commercialized using traditional transfer channels. A case study of a typical German university illustrates the applicability and transferability of our approach. We present several fields for future research and discuss a range of practical applications.

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“…Sendo assim, deve-se registrar a perda quando o valor contábil do ativo for superior ao seu valor em uso indicado pelo valor presente de fluxos de caixa futuros estimados. O uso do impairment test para o goodwill no lugar de amortização, pode produzir efeito favorável no resultado financeiro de determinadas organizações (BAKER;WEARING, 2001;PACHARN;ZHANG, 2006).…”

Section: Teste De Recuperabilidade De Ativosunclassified

FREQUÊNCIA DE CONSTATAÇÃO DE PERDAS POR IMPAIRMENT NAS COMPANHIAS DO SETOR SIDERÚRGICO BRASILEIRO LISTADAS NA BM&FBOVESPA

Rody¹,

Luz²

2019

GϵCont

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O objetivo deste artigo foi descrever a frequência que as empresas do setor Siderúrgico brasileiro listadas na BM&FBovespa constataram que seus ativos imobilizados estão registrados por um valor superior ao seu valor recuperável no período de 2008 a 2014. Trata-se de um estudo descritivo com abordagem qualitativa dos dados, coletados por meio de pesquisa documental de dados secundários e analisados por meio da técnica análise de conteúdo. As análises foram feitas dos seguintes relatórios contábeis: Balanço Patrimonial (BP), Demonstração do Resultado do Exercício (DRE), Notas Explicativas (NE’s) e Relatórios da Administração (RA’s) dos exercícios sociais compreendidos entre 2008 a 2014 de todas as empresas do setor Siderúrgico brasileiro listadas na BM&FBovespa. Os principais resultados encontrados foram: 60% dessas empresas após a aplicação do teste de recuperabilidade nos ativos imobilizados, constataram que seus ativos imobilizados não estavam registrados por um valor superior ao valor recuperável, por isso não registram perda por impairment de ativo imobilizado; 40% das empresas registraram perda por impairment, sendo 20% com o registro da perda em 1 ano, e 20% registraram a perda em 2 anos; e em 91,43% dos anos investigados, as empresas não constataram que seus ativos imobilizados estavam registrados por um valor superior ao valor recuperável.

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Accounting, innovation, and incentives

Cited by 4 publications

References 7 publications

Meditation, learning, organizational innovation and performance

Meditation, learning, organizational innovation and performance

An Indicator-Based Determination of Commercialization Potential of Research Institutions

FREQUÊNCIA DE CONSTATAÇÃO DE PERDAS POR IMPAIRMENT NAS COMPANHIAS DO SETOR SIDERÚRGICO BRASILEIRO LISTADAS NA BM&FBOVESPA

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