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Discusses how process management has been utilized, largely by multinational electronic companies, to co‐ordinate hierarchical tasks with the functions in the inter‐disciplinary processes. Asserts the ISQ has developed this technique further so that it can be utilised in other industries. Believes process management provides not only a sound basis for process and cycle time management, it also enables the individuals involved to recognise the necessity of their contributrion to the overall organization′s strategies and goals. Looks at the methodological approach. Stresses the difference between process and project. Asserts that it requires a strict control in order that its guidelines and regulations are followed in a disciplined but unbureaucratic way.

Discusses that for TQM to succeed, management must be prepared to lead and motivate the workforce. Asserts this is accomplished by creating a corporate vision of quality, training employees to understand the concept of the quality chains and empowering workers to assume individual responsibility for each quality process. Looks at the mastered process as quality criterion. Concludes that the most effective compensation for an employee is having his/her proposals listened to, discussed and implemented where appropriate.

The objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period.

Building on the policy capacity literature, an index for the BAC is constructed by including OECD budgetary data from three dimensions: reliability of projections, openness to legislative scrutiny and transparency. The proposed BAC index is validated by checking that larger values of the index are associated with the higher fiscal discipline scores across countries.

Controlling for the economic cycle, BAC index is positively associated with fiscal discipline. The association is stronger for the index as a whole than for the three separate dimensions.

The study is done on the limited sample of countries, and it is not feasible to validate results over time.

Budgetary policymakers can improve fiscal discipline by enhancing the three pillars that support the BAC.

Stronger BAC can help to improve the quality of public decision-making and overcome political opportunism.

This is the first study that introduces the concept of BAC, makes it operational and suggests its relevance for supporting fiscal discipline.

Negotiations are often conducted under stress. Previous studies show that stress can help or hurt negotiation outcomes. This study suggests that individual differences explain these effects, and the purpose of this study is to examine the effect of social value orientation (SVO) and stress on negotiation outcomes.

Two experimental studies and a pilot investigate the influence of stress and SVO (prosocial vs proself) on negotiation offers and outcomes. The authors’ studies are grounded on social interdependence theory and arousal literatures to explain the effects of stress on negotiation.

Stress has a positive influence on integrative offers (S1) and joint outcomes (S2). SVO moderates the effect of stress on joint negotiation outcomes (S2), such that, under stress, prosocials fare better than proselfs.

Managers negotiating under stress should pay attention to their own as well as the others’ SVOs. Managers could also build their negotiation teams considering this individual difference and favor the presence of prosocials in stressful negotiations.

The findings have practical implications for managers who are under stress on a daily basis.

This research contributes to managers that need to understand how to reach integrative agreements under stress. This is especially important when negotiators are representatives of employees or companies, as the outcomes can affect many individuals.

To the best of the authors’ knowledge, this is the first study examining the relationship between stress, SVO and negotiation offers and outcomes.

Global virtual teams (GVTs) – composed of members in two or more countries who work together primarily using information and communication technologies – are increasingly prevalent in organizations today. There has been a burgeoning of research on this relatively new organizational unit, spanning various academic disciplines. In this chapter, we review and discuss the major developments in this area of research. Based on our review, we identify areas in need of future research, suggest research directions that have the potential to enhance theory development, and provide practical guidelines on managing and working in GVTs.

The present paper seeks to address the issue of MIS where developments in IT have had a significant impact on competencies.

This paper explores this notion which has received little coverage in IS literature to date, with a focus on the field of accounting and management control. Many authors have voiced their uncertainty about how the control function will evolve in the future. In effect, IS developments challenge controllers' legitimacy if the latters' know‐how fails to keep up with technological developments. This paper analyses the makeup of controllers' competencies and, in particular, the need for the latter to be able to use ERP systems. It proposes the concept of technological contingency as a means to understand evolutions in ERP controllers' competencies in comparison with traditional controllers.

Technological progress broadens controllers' competencies, and ERP plays the role of a medium through which increased contingency takes place. Organisations of a certain size are compelled to implement ERP, leading to management controllers having to adjust their skills set. The study provides an ERP model to be used by controllers.

The antecedents of the evolution can be more developed in another study.

The managerial impact is considerable. It is crucial for French university programmes to rapidly develop greater focus on ERP training, and job and skill referentials need to be updated in organisations, especially promotion, valorisation, evaluation, and career development systems. Being an IS specialist in a large corporation can confer real legitimacy as it becomes an imperative. For business organisations, interpersonal relations have changed completely; communication takes place through integrated tools and there is less face to face, but on the other hand relationships are pre‐ordained by IS tools. The way economic, accounting, and financial knowledge is disseminated will also change as it is communicated more explicitly.

To the best of the authors' knowledge, studies on management controllers' skills in an ERP environment are nonexistent. This is the first study on this subject.

This paper aims to suggest a dynamic model incorporating the important dimensions that exist in negotiation processes.

To produce a general and conceptual theory of negotiation, the grounded theory methodology is deployed.

The core process in this model is dubbed “goal-oriented balancing” and describes how he negotiator is continuously balancing opposing, and seemingly contrasting, forces in a situation specific and dynamic manner to reach agreements. Based on these findings, this study also suggests a concept to describe negotiations that is focused on collaboration and that is not an oxymoron as is the concept of “win–win”.

This conceptual model can be used by managers and practitioners to navigate in a negotiation process.

This is the first grounded theory study in negotiation research and attempt to describe negotiation processes as dynamic events in which different dimensions are managed simultaneously.