Background: There is a shortage of Black chartered accountants, with some progress being made in transforming the industry. Accounting firm managers must be prepared to effectively manage the increasing diversity of the profession. Methods: The primary objectives of the study are to determine the KZN accounting firms' managers' and trainees' perceptions of diversity management in the accountancy profession; to determine the KZN accounting firms' managers' and trainees' perceptions of the Chartered Accountancy profession Charter (CA Charter); and to identify the accounting firms' managers' and trainees' perceptions of managerial competencies required by managers to effectively manage diversity in KwaZulu-Natal. A prospective, descriptive and analytical, cross-sectional design using systematic sampling was employed. The responses of 45 accounting managers and 114 trainees were analysed. Results: Both managers and trainees perceived the six managerial competencies important in managing diversity, but the ranking order of perceived importance indicated that there are variations in ratings. Teamwork and self-management competencies were highly rated by managers, while communication and teamwork competencies were highly rated by trainees. A total of 84.4% of managers were male, 44.4% were White, and 91.1% were between 30 to 60 years old. 47.4% of trainees were male, 51.8% were African, and all were between 21 and 30 years old. 42.1% of trainees reported knowledge of the CA Charter, in contrast to 64.4% of managers (p<0.05). 34.2% of trainees did not believe that the accounting firm has a plan to retain Black employees, as compared to 4.4% of managers (p< 0.05). Both managers and trainees believed that diversity should be led by top management. Trainees were more attached than managers to individuals of the same race (p<0.05) and language (p<0.05) as themselves. Conclusion: The managerial competencies are vital for the accounting firms. managers. The study suggests that the accounting firms. managers should consider the importance given by trainees and by themselves in prioritising the most important competencies they require in managing diversity. Accounting firms are encouraged to include the six managerial competencies in the firm's management development programme or training and development programme. Incongruities exist between managers' and trainees' perceptions of managerial diversity efforts and the equity of remuneration call for greater transparency in existing and future diversity management practices. While the CA Charter remains the guiding professional piece on diversity, poor awareness and the lack of targets/benchmarking may fuel the divided perceptions. The language and race based attachments of both trainees and managers are reminiscent of the divisive and exclusive history of the profession. There is still much work to be done in the way of changing perceptions, attitudes and behaviours, before diversity can be effectively managed.

The first question you might ask yourself when you start reading this thesis could possibly be: what is it that makes this research important, interesting, and worth reading? The answer could only be found in the eyes of the beholder and when you join in on the journey you will discover your own meaning. My wish is to contribute with views and a space for reflection that can inspire leaders to look at and act on possibilities within leadership. In many ways this research might challenge traditional ways of thinking and doing research with its aim to contribute with the uniqueness of how sense-making can be developed through the perspective of systemic practice research. In systemic practice research my own practice and development becomes very important. This includes how I understand and interpret issues related to the research question and how my understanding emerges during the research process. Ways to develop systemic practice in general for the future also becomes important. The thesis explores stories leaders tell about how they make sense of leadership and possibilities they see. This also includes me and how I have made sense. Systemic practice could be described as a reflexive and reflecting practice. This means that I will share my own reflections through the whole thesis. My learnings from this research journey could also be seen as emerging through the reflections I have made during the process. The method is inspired by systemic and social constructionist perspectives related to practice research and also grounded theory. The sense I have made and express in this thesis is inevitably intertwined with experiences from past and present but also with hopes for the future, issues I would like to address for the future. The learning is partly influenced by interviews with leaders from different fields. Their sense-making has been summarised in themes that are explored and connected with and complemented with theoretical perspectives. The thesis highlights leaders’ personal and professional development as intertwined in an infinite process. The research also casts light on exploring aspects connected to values and ethics. From this journey a conceptualising of a leadership relational ethical compass and an organisational relational ethical compass has been developed. It shows that if we are grounded in values we also can be guided by these values in our leadership. But our values also need to be transformed in a meaningful and useful way to our employees and in relation to the mission we have. Leadership possibilities that arise could be seen as the aesthetics of leadership and how leadership is noticed and experienced. Often, small actions make a huge difference; how we think, communicate, and the words we use all create worlds and invite people into different patterns and meaning making conversations that are more or less helpful. The thesis highlights the importance of being comfortable with oneself and the mission as a leader. The thesis pays interest to how leaders’ self-development is intertwined with the potential of the organisation. Leaders can always increase their ability to interact with others in a meaningful and constructive way. This also shows that the mind-set we have as leaders plays an important role in how we experience our mission and the possibilities we see. The thesis is built on the idea of different domains. The introduction and methodology part represents what we can call the production domain. After this you will be invited to my personal domain and stories from my life that has influenced my sense-making. The next part will show some of the results and reflections that have arisen from interviews and will from this view take part of the production domain combined with reflections. The last chapter could be seen as my reflexive domain; how I have interwoven learning from the whole and come to certain hypotheses. The aesthetical domain could be seen as the overall how; how I have put it all together, the language and approach I have used, and how I have lived my values. This thesis and the research could also be seen as built on four parts: My professional development which is my systemic leadership practice. Developing systemic leadership practice in general. Focus on conducting systemic practice research which could be seen as in its birth. Interviews with leaders and connection to their understanding to increase aspects of leadership, sense-making and possibilities.

E-commerce creates opportunities for companies to implement internal and external connections. This establishes new capabilities to meet market needs and changes the way business can be conducted through the redefinition of rules and roles in the extended enterprise. The literature suggests that the emergence of Internet / Web based communities of common interest accelerates this shift towards the concept of the extended enterprise by enabling enterprises to align within a series of 'value networks' against other groups of enterprises. A collaborative approach and shared benefits are among the crucial factors which bind these value networks of closely integrated business communities. This study investigates the cultural and organisational context of implementing e-commerce to support business to business collaborative relationships. Using primarily qualitative and exploratory methods, various interrelationships are explored through two in depth case studies. The research approach is structured by underpinning theories, predominantly transaction cost economics, and informed by key findings from the literature search of the topic domain. The research itself is based on the assumption that collaborative e-commerce cannot be considered in a vacuum and that a holistic perspective is required, particularly in considering the socio-political and relational aspects of such inter-organisational systems. The work undertaken therefore seeks to identify the interrelationships between the IT, organisational and business aspects of collaborative business to business relationships. The research concludes that a number of interdependent factors are key in implementing e-commerce to support collaborative relationships. Foremost among these are the redesign of processes and practices, common information interchange standards and support, a consultative approach based on mutual trust, the sharing of benefits and a willingness to learn and to adopt a 'network' perspective. The findings are encapsulated into an e-commerce/collaborative relationship framework developed by incorporating key findings from the case studies, as well as themes from the literature. This framework may be a useful tool for analysis in other case studies and could be refined and enhanced by further such research.

No description available.

Russia has been lagging behind most of the developed countries and some of the transition economies in terms of the corporate governance infrastructure (Woodruff, 2004). However, the challenge to develop strategic assets, particularly in the form of oil and gas reserves, produced the need to attract foreign capital and expertise. This in turn has led to a mounting pressure to improve fundamental characteristics of corporate governance such as the regulatory environment, enforcement mechanisms, corporate structure and transparency (Preobragenskaya, 2004). Since strategic assets are at the very heart of the still undiversified Russian economy, it is easy to see how corporate governance has become one of the top priorities on the agenda of national reforms (EU-Russia Roundtable on Corporate Governance, 2006). This study attempts to register the perceived change in the institutional context in Russia through analysing reported corporate disputes. Thematic template analysis is applied to the data on corporate conflicts taken from the English language Russian press. The results of the study suggest a positive change in perception about the role of formal institutions with reference to private entities and a negative change in terms of perception in relation to state entities. This conclusion is based on the comparison of corporate disputes and enforcement practices employed by the parties to corporate disputes reported in 1998 and 2006. On an academic level this study addresses a call in the literature to give more consideration to the particularities of the management environment and the fragility of its social systems in Russia (Kuznetsov & Kuznetsova, 2001) as well as complement understanding of Russian corporate governance by concentrating on the in-depth analysis of company behaviour (Iwasaki, 2007).

Relationship marketing (RM) is widely acknowledged as a useful tool in gaining customer loyalty in various sectors. However, to date, there had been no research on how RM impacts customer loyalty in the securities brokerage firm industry in The Stock Exchange of Thailand. This study employs an inductive research approach to explore RM in securities brokerage firms in Thailand’s financial services sector and gain an understanding of customers’ and other stakeholders’ views of RM activities and loyalty to brokerages in an emerging market. Multiple data collection methods were employed, including semi-structured interviews as the main collection method and participant observations in a supporting role. Qualitative content analysis and coding techniques were used for analysing the data. This pioneering research provides new theoretical and practice knowledge and delivers a far more subtle and nuanced analysis of the dynamics at play between customer loyalty, various RM strategies and different customer types – compared to the current literature. The study found that securities brokerage firms in Thailand implemented RM practice but with differences in relationship marketing strategies, depending on the types of customers being targeted. The study identified the main factors impacting on customer loyalty to both local and international securities brokerage firms. Finally, the research confirmed that RM had a demonstrable impact in gaining customer loyalty to securities brokerage firms in The Stock Exchange of Thailand (SET), but with intriguing characteristics, for example, RM’s positive impact on individual short-term investors’ loyalty, not to brokerages, but to particular staff.

This research investigates the role of sociocultural dimensions in increasing national innovative capacity. While literature focuses on other determinants of innovation output, such as the stock of knowledge and resources dedicated to R&D, dimensions of a cultural nature have yet to be adequately addressed. The investigation examines sociocultural factors in natural resource-rich countries where the urgency to survive is not the primary driver in achieving economic growth. Oil-rich GCC countries, Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates, have made significant investment in education and information and communications technology to develop their economies. The primary focus in developing the economies has shifted to increasing innovative capacity. This study attempts to determine other factors that need to be in place to achieve increased innovative capacity as measured by new-to-the world knowledge and innovation. Endogenous growth theory and national innovation systems provide the theoretical base for the investigation. A deductive approach will be used to produce hypotheses that will be tested quantitatively, using existing indicators for sociocultural dimensions. Five sociocultural dimensions were found to be significant in innovative capacity when tested in leading innovator countries (Germany, Japan, Sweden, Switzerland, United States), emerging innovator countries (Denmark, Finland, Ireland, Korea), and GCC countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, United Arab Emirates) as a whole. However, three of the dimensions, Openness to Outside Influences, and Adaptability were unexpectedly inversely proportional to innovative capacity. More precise measurements and further research are required.

This thesis is about developing a framework for monitoring and evaluating critical success factors (CSFs) in strategic change programme implementation (SCPI). Therefore, it: - identifies prerequisites enabling systematic monitoring and evaluation in SCPI, - identifies and provides new and better understanding of CSFs within SCPI, - assigns these CSFs to programme phases in which they should be monitored and evaluated, and - identifies and assigns methods and responsibilities to conduct monitoring and evaluation of these CSFs. The findings on prerequisites and the framework as the combination of WHAT (CSFs), WHEN (programme phase), HOW (methods), and WHO (responsibilities) to conduct monitoring and evaluation in SCPI demonstrate the distinctiveness of this thesis contributing to knowledge and professional practice. The findings go beyond the typical monitoring and evaluation scope of programme management. Consequently, this research offers new insights for both academics and practitioners involved in managing strategic change and monitoring and evaluating change implementation. The work is based on a case study of a global industrial company from the energy sector. It provides an assessment of its global SCPI within Europe, giving consideration to the global context of the programme and the company. The SCPI makes particular reference to changes in business models, business processes, organisation structures as well as Enterprise Resource Planning infrastructure. This research is characterised as interpretative and subjective, following a social constructionist approach. It undertakes an applied real world research project following a summative evaluation approach examining the programme after its implementation. In order to gather subjective accounts about the case, 25 semi-structured interviews have been conducted. These 25 interviewees performed more than 65 roles within the programme at global and local levels across several country implementations. Template analysis was chosen in order to analyse the textual data.

No description available.

The success of small and medium-sized enterprises (SMEs) in industrialised countries has led to the increasing recognition of their role in exports, and in transition economies, this is driven by private-sector-led economic growth. The objective of this thesis is to determine major factors influencing export propensity of Polish SMEs in an expanded European Union (EU). All investigated enterprises are located in the Gdansk province. This study employs the Logit model to explain why some SMEs are exporters (their export propensity) in Poland. The second contribution of this thesis is to find out why some Polish SMEs are non-exporters and will not even engage in future export activities (export aversion). The results of the study indicate that the essential sources of an enterprise's finance, the perception about major problems with respect to export operations and the actions taken to prepare for the accession of Poland to the EU are very important drivers of export propensity and export aversion. More importantly, the results show that the information about special foreign credit available for Polish SMEs and the number of competing firms in domestic market have a positive influence on their export propensity. A strong relationship has been observed between the extent of use of IT tools in distribution-marketing and export propensity. Our results also illustrate that the propensity to export is dependent on the capital of the firm and on profitability of the firm in the domestic market. However, our findings reveal that legal status of firms, the branch of economic activity of the enterprise, the firms with less attractiveness and modernity of products, the firms with little knowledge of EU members' markets and the firms with low technological levels are the factors influencing export aversion of Polish SMEs. Our results demonstrate that the domestic share of the market of the firm is significant in explaining export propensity and aversion. Our empirical results should contribute to policy makers' designing effective assistance programmes to encourage Polish SMEs in their exporting.