Search results

THE training model to be discussed is based on an integrated set of manual and mechanised indexing systems, all handling the same body of information from a limited subject field. By extending the scope of the model's operations to include prior and subsequent activities like the selection and abstracting of the documents to be indexed, and the preparation and dissemination of material through the use of the indexes, the model may be used for a wide range of documentation training, principally at three levels: demonstration by the lecturer to the students; use by the students in the retrieval and dissemination of information; and development by the students through the selection and abstracting of documents, the indexing and storage of information and ultimately the use of feedback from the dissemination stage to improve the systems.

In the past decade several high-profile public figures have equated patriotic duty with paying taxes. We examine how patriotism influences taxpayer attitudes toward taxation. Using taxpayer subjects who participated in a Volunteer Income Tax Assistance program, we find that patriotic individuals are significantly more positive about paying taxes to support their country and are more likely to believe in the progressivity of the tax system than nonpatriotic individuals. We find no evidence that patriotic taxpayers find paying more tax overall to be patriotic. However we find strong evidence that patriotic taxpayers perceive tax evasion (tax cheating) to be unpatriotic.

What I will call the generic theory basically affirms that there often exists a disparity between the intentions of the actors and the outcome of their actions that gives rise to side-effects that are neither expected nor predictable.⁴ Unintended consequences are “incongruent” consequences, because what is in place in this case is a disparity between an action's original purpose and its results (Ermolaeva & Ross, 2011). This occurs because whenever we carry out our intentions in a complex world, there will be countless side-effects that could only partly be foreseen; most of the outcome depends on a series of combined reactions of a largely random nature. In other words, the interplay of forces and circumstances are so numerous and complex that it is impossible to consider all possible outcomes in advance. We can therefore say that any action has immediate effects – to some extent intentional and predictable – along with remote side-effects that are not necessarily intended or predictable. By acting we (intentionally) bring about certain things, while (unintentionally) provoking other things.

The purpose of this paper is to examine the history of the Dutch cooperative Rabobank to understand how the structure of an organisation determines how individual employees validate norms within that organisation.

Data over an approximately 10-year period starting 25 years ago are analysed, and the value of relating a historical analysis and narrative approach to ethical and institutional theories in economics and management science is demonstrated.

Regulation in the banking sector appears to have a strong normative aspect. The choice between state and private ownership is based on ideology. The author argues that the private ownership model was based primarily on an ideology surrounding economic efficiency, but that in fact there are other logics that also promote economic development. This contributes to the understanding of the interaction between sector standards, organisational structures and the values of organisations and individual employees. The structure of an organisation enables key employees to deviate slightly from the organisation’s prevailing norms in response to pressures from the wider environment, and those individuals thereby become symbols of that organisation.

The perspective on management history put forward in this paper enables assessing the distinction between normative notions in institutional environments and the organisation as a whole as represented in its governance structure and narratives that key employees disseminate about the organisation. This in turn helps us to understand the interaction between sector standards, organisational characteristics and values represented by individual employees. The author reveals the strong normative impact of banking regulation in line with an older ideological model focused on economic efficiency rather than market logics and the interests of society.