Haskayne School of Business

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https://prism.ucalgary.ca/handle/1880/100032

The Haskayne School of Business was founded at the University of Calgary in 1967, and was named in honour of Richard F. Haskayne, OC, AOE, FCA in 2002.

Haskayne School of Business

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Browsing Haskayne School of Business by Department "Accounting"

Now showing 1 - 5 of 5
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    An Accounting Model for Social Sustainability
    (2017-05) Ambrosie, Linda M.
    The aims of this study are: • To define operationally, measure reliably and monetize relevantly social sustainability. • From the model developed, measure the current state of the Banff-Canmore Corridor’s (BCC) social sustainability. • From the results, determine the impediments to improving social sustainability in the Banff-Canmore Corridor such as offering workers’ living wages. • Last but not least, identify the long-term community benefits of a living wage to workers in a locality.
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    A Balance Sheet for Intergenerational Equity: Accounting for Sustainable Communities
    (2011-08-19) Ambrosie, Linda M.
    Gross Domestic Product is a touchstone for growth and prosperity. However, this calculative practice is now dissonant with current natural resource depletion and social strife. The institutionalized social practice of NEA on which GDP is based, privileges flows over stocks under the untenable assumption that the stocks to fuel the flows are infinite. Various models of Genuine Progress Indices have been developed to better proxy community wealth to improve policy-making. Although some models monetize many of the natural, social and economic indicators, the values are not recorded on a balance sheet. If the core of intergenerational equity is community-asset maintenance and the mainspring in accounting is assets, a balance sheet to monitor community wealth is obligatory. A pilot methodology and balance sheet are proposed, and valuation techniques are illustrated using the case of Cancún's marine parks, vital to the economic and social fabric of the surrounding community.
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    Book Review: Understanding Western Tourists in Developing Countries by Ton van Egmond, 2007.
    (Cognizant Communication Corporation, 2009) Ambrosie, Linda
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    Evolution of Social Institutions in the Journey Towards Sustainability: The Case of the Galápagos Islands
    (Latin American Research Centre, 2011) Herremans, Irene; Ambrosie, Linda M.
    Two hundred years after the birth of Charles Darwin, whose theory of evolution was influenced by the Galápagos Islands, we investigate the myriad of institutions that influence the domain’s governance. We provide insight into the complex web of economic, environmental, and social factors that result in a lack of clear direction and thus lead UNESCO to list the Islands as “at risk” in the past. Using institutional theory, with specific interest in competing logics or differences in senses of place among the major organizational populations in the Islands, we investigate the context in which the Islands exist. Several forces, both positive and negative, are driving change, and despite attempts to achieve equilibrium in the Islands, governance is in constant flux due to high turnover among key personnel in the organization populations. Instability and lack of continuity exist not only in the domain but also within the organizational populations themselves.
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    Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System
    (Springer, 2011) Herremans, Irene; Isaac, Robert G; Kline, Theresa J; Nazari, Jamal A
    This research, couched in the resource-based view of the firm, investigates the potential for reducing an organization's decision uncertainty within its intellectual capital (IC) operating environment. Using structural equation modeling, we empirically test if organizational design can reduce the perceived uncertainty related to an IC context, which we refer to as knowledge uncertainty. We found evidence that decentralization and technology infrastructure support a results-based IC management control system which in turn is associated with reduced internal decision uncertainty. Finally, our statistics support a good overall fit for our model. Our findings suggest that if managers structure their organizational control systems appropriately for developing IC capabilities, these systems can lead to reduced internal uncertainty regarding human, structural, and relationship capital.