Search results

The reasons why mergers have a hazy, hostile or indifferent image in the minds of many otherwise rational people will not allow superficial, simple or easy explanations. As a business activity, in one form or other, mergers have been with us for a very long time, though the wider recognition of limited liability 120 years ago in the earliest general companies Act gave it impetus and acceleration. Thus, experience of mergers between companies and their impact on the participants in them have now been forming for over a century.

The merger brokers' task is to use his skills so as not to allow superficial attitudinising by the negotiating parties to solidify into rigid postures; because if they do, that is the end of the affair and both parties will leave the negotiating table disenchanted with themselves, with each other and with the merger broker. It is always imperative for both parties engaged in negotiations to help them overcome their lapses or mistakes without loss of face or dignity. This can only be accomplished if there is a trusted intermediary positioned in‐between, and upon whom all plausible and implausible errors and mistakes made by the negotiating parties can be blamed, if necessary.

LIGHT rarely comes to people as swiftly as it did to Paul on the Damascus road. More often it is the slow accretion of knowledge through education and persuasion, the steady pressure of convinced advocates and the relentless force of events that opens their minds to new ideas.

“…More important is the quality of planning that goes into ensuring their success. This planning always takes more time and effort than most managements realize, but it is skimped at great peril. It is part of the total price of every worthwhile merger, and—as has been shrewdly observed—this price is always lowest if paid in advance.”

This paper aims to explore accounting across time and space via novels.

The paper uses distant readings.

The paper reveals peculiarities and commonalities of the work of Certified Public Accountants 70 years ago and now.

The originality/value is to be decided by readers.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

THE FUTURE prosperity of the free world's industrial societies is currently in the balance. It is timely therefore that the role of the entrepreneur in industry and the conditions which nurture his development should be the subject of general discussion. Industrial capitalism and the market economy, those twin engines of prosperity, have been under siege from time to time and particularly during the past forty years. A better understanding of the sources of hostility is desirable to prescribe remedies.

The colors of change is an overview of change paradigms, created about two decades ago, that has been intensively used, tested, refined, shared, and elaborated by practitioners and academics alike. Here, the “color theory” is presented as it is now, and is situated within the literature. Its four main applications are described as well as rules of thumb that have been derived from reflective practice. This chapter illustrates that the color theory is clearly not one thing to all people, as it is understood in very different ways, both in terms of its theoretical foundations as well as the complexity of its applications. This probably adds to the versatility of the theory. Bringing together key insights about the color theory for academics and practitioners, this chapter strives both to give a concise overview and to explore its richness.