This paper proposes a research model for defining and measuring information technology outsourcing risks. The model is based on transaction cost and agency theory as well as on IT outsourcing literature. Risk is defined here as a set of triplets composed of scenarios, their likelihood and consequences. It draws on the behavioral perspective, which associates risk with the magnitude of a negativ...

How to secure a sustainable future is currently one of the key challenges across society. Bandura’s theory human agency provides important insights into this question by recognising role individual, proxy and collective in initiating action change. In article, we conceptualise sustainability discuss psychological features competencies that are relevant for supporting education. Agency may manif...

This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between governance and aggressiveness. findings provide evidence of conflicts companies authorities. A mechanism can improve the quality financial reporting. result also illustrates how affects actions at various levels using regression quantile analysis. It is ...

abstract a quantitative framework of combination of liner programming and cooperative game theory was used in this study to analyze and model cooperative contracts in production based on rural households' resources cooperation in firoozabad plain. revenues and costs in cooperation game theory have important rule to get agreement. transaction cost function was used in cooperative costs accountin...

This article sets out a framework for the analysis of corporate governance and international business. We take a broad perspective on corporate governance mechanisms and consider possible synergies between corporate governance and international business (IB) research. We summarize the papers included in this Focused Issue, and draw out their main contributions to the literature. We compare and ...

In this paper, we expand cultural Mindset Agency Theory. Recently, we have shown that the three bi-polar traits of a cultural agency personality (cognitive orientation; figurative orientation and operative orientation) result in eight extremal and contrasting mindset types. Through expansion of James Gross’s (1998) model of emotion regulation, and integrating this with Mindset Agency Theory, we...