Assumptions of growth and an appreciation of the economies which can be achieved through large scale are deeply embedded in the history of management thought. While events of the…
Abstract
Assumptions of growth and an appreciation of the economies which can be achieved through large scale are deeply embedded in the history of management thought. While events of the 1970s and 1980s began to expose and challenge some of these growth assumptions, little systematic attention has been given to articulating the diseconomies associated with growth and large scale. This paper examines the concept of diseconomies of scale, explores its manifestation in several streams of literature (environmental, social, and competitive), and concludes by suggesting an alternative “more sustain‐able” model of development.
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Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…
Abstract
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.
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Richard Mattessich and Hans‐Ulrich Küpper
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…
Abstract
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.
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Anthony “Tony” H. Normore, Jeffrey S. Brooks and Sara A. M. Silva
Problems of competence grow out of institutional culture and from the way these institutions shape the profession and its members. Toward that end, this chapter is organized…
Abstract
Problems of competence grow out of institutional culture and from the way these institutions shape the profession and its members. Toward that end, this chapter is organized around three general considerations. First, we discuss some general issues about leader quality. Second, the present shape of the leadership corps in higher education will be discussed. Finally, we introduce several 21st century leadership core competencies (Brooks & Normore, 2009) for consideration to hiring personnel so they do not repeatedly select and promote unqualified leaders who stifle creativity and encourage conformity.
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MID‐SEPTEMBER, with the summer gone irrevocably, allows the librarian a fortnight of reflection time before the strenuous interests of autumn and winter become active. That is, if…
Abstract
MID‐SEPTEMBER, with the summer gone irrevocably, allows the librarian a fortnight of reflection time before the strenuous interests of autumn and winter become active. That is, if he returns stimulated in body and mind from a reasonable holiday and does not become immersed immediately in the almost compelling series of meetings of librarians arranged for the last fortnight of September and for October. For the student members the Birmingham Summer School remains in session until the 20th; for their elders ASLIB will confer at Swanwick from the 19th to 21st, and, in the same week‐end at Buxton, there will be the conference on library work for children; and, a week later, 26th to 29th, the University and Research Section will occupy Lady Margaret Hall at Oxford. The arrangements for October are set out in the L. A. Record. Their profusion embarasses many librarians. It is only natural that, as librarianship extends, every organized part of it becomes keenly aware of its individuality and, as the profession today grows more and more conference‐minded, few can keep step, save in a general way, with more than a fraction of the meetings arranged. Some effort is made by the L.A. and by librarians to preserve and strengthen the basic unity of all librarianship, but otherwise the diversity is great.
Nadine L. Ludwig, Donald C. Barnes and Matthias Gouthier
Deciding on the appropriate level of service is one of the paramount decisions a firm must make. Making this decision more complicated is the debate regarding the viability of…
Abstract
Purpose
Deciding on the appropriate level of service is one of the paramount decisions a firm must make. Making this decision more complicated is the debate regarding the viability of aiming for the highest level of service or customer delight. One avenue of research missing from the literature is the impact of providing delight to one customer while in the presence of others. In response the purpose of this paper is to evaluate the emotional and cognitive reactions of the observing customer.
Design/methodology/approach
Structural equation modeling was utilized to evaluate a sample of 272 respondents. Additional moderation analysis was conducted on the impact of perceived deservingness.
Findings
Findings indicate that the observing customer experiences the dual effects of joy and jealousy which both impact perceptions of unfairness and subsequent behaviors of complaining and repurchase. The perceived deservingness of the customer experiencing the delight is shown to reduce the impact of jealousy on unfairness.
Research limitations/implications
The main limitations include cross-sectional data and the fact that the data were retrospective.
Practical implications
This research suggests that firms should embrace the positive contagion that occurs between the delighted customer and observer while attempting to minimize the impact of jealousy.
Originality/value
This is the first research to quantitatively evaluate the impact of a customer viewing another customer receiving delight.
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This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism, and Islam…
Abstract
This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism, and Islam) say about management. In terms of how religion informs management, the literature identifies two basic means: (1) written scriptures (e.g., Analects, Bible, Quran) and (2) experiential spiritual practices (e.g., prayer, mindfulness). In terms of what religion says about management, the emphasis tends to be either on (1) enhancing, or (2) liberating mainstream management. Studies based on scriptures typically either enhance or liberate management, whereas empirical research based on spiritual disciplines consistently point to liberation. Implications are discussed.
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Despite the increasing popularity of entrepreneurship among students in colleges and university, there is a surprising scarcity of theoretical or empirical research on this topic…
Abstract
Despite the increasing popularity of entrepreneurship among students in colleges and university, there is a surprising scarcity of theoretical or empirical research on this topic. In this article, we define the concept of student entrepreneurship, delineate its domain, and demarcate its boundaries. We propose a preliminary typology of student entrepreneurship rooted in the works of three leading economists from the Austrian School of Economics: Joseph Schumpeter, Israel Kirzner, and Ludwig Lachmann. We also identify and discuss important challenges associated with the practice of student entrepreneurship. The article concludes by advancing a future research agenda for the study of student entrepreneurship.
Debbie Isobel Keeling, Ko de Ruyter, Sahar Mousavi and Angus Laing
Policymakers push online health services delivery, relying on consumers to independently engage with online services. Yet, a growing cluster of vulnerable patients do not engage…
Abstract
Purpose
Policymakers push online health services delivery, relying on consumers to independently engage with online services. Yet, a growing cluster of vulnerable patients do not engage with or disengage from these innovative services. There is a need to understand how to resolve the tension between the push of online health service provision and unengagement by a contingent of health-care consumers. Thus, this study aims to explore the issue of digital unengagement (DU) (i.e. the active or passive choice to engage or disengage) with online health services to better inform service design aligned to actual consumer need.
Design/methodology/approach
Adopting a survey methodology, a group of 486 health services consumers with a self-declared (acute or chronic) condition were identified. Of this group, 110 consumers were classified as digitally unengaged and invited to write open-ended narratives about their unengagement with online health services. As a robustness check, these drivers were contrasted with the drivers identified by a group of digitally engaged consumers with a self-declared condition (n = 376).
Findings
DU is conceptualized, and four levels of DU drivers are identified. These levels represent families of interrelated drivers that in combination shape DU: subjective incompatibility (misalignment of online services with need, lifestyle and alternative services); enactment vulnerability (personal vulnerabilities around control, comprehension and emotional management of online services); sharing essentiality (centrality of face-to-face co-creation opportunities plus conflicting social dependencies); and strategic scepticism (scepticism of the strategic value of online services). Identified challenges at each level are the mechanisms through which drivers impact on DU. These DU drivers are distinct from those of the digitally engaged group.
Research limitations/implications
Adding to a nascent but growing literature on consumer unengagement, and complementing the engagement literature, the authors conceptualize DU, positioning it as distinct from, not simply a lack of, consumer engagement. The authors explore the drivers of DU to provide insight into how DU occurs. Encapsulating the dynamic nature of DU, these drivers map the building blocks that could help to address the issue of aligning the push of online service provision with the pull from consumers.
Practical implications
This paper offers insights on how to encourage consumers to engage with online health services by uncovering the drivers of DU that, typically, are hidden from service designers and providers impacting provision and uptake.
Social implications
There is a concern that there will be an unintentional disenfranchisement of vulnerable segments of society with a generic policy emphasis on pushing online services. The paper sheds light on the unforeseen personal and social issues that lead to disenfranchisement by giving voice to digitally unengaged consumers with online health services.
Originality/value
Offering a novel view from a hard-to-reach digitally unengaged group, the conceptualization of DU, identified drivers and challenges inform policymakers and practitioners on how to facilitate online health service (re)engagement and prevent marginalization of segments of society.