Claude-Hélène Mayer and Rudolf M. Oosthuizen
This chapter contributes to building empirical evidence in the field of positive intercultural management (PIM) of new technological changes and diversity in transnational…
Abstract
This chapter contributes to building empirical evidence in the field of positive intercultural management (PIM) of new technological changes and diversity in transnational organizational settings. Findings from a study conducted at a transnational engineering company are presented, showing how managers manage technological innovation in the organization through PIM and leadership. A Four-Stage I4.0 Management Model is proposed.
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Tomasz Miksa, Rudolf Mayer and Andreas Rauber
This paper aims to address the issue of long-term stability of services and systems depending on service-oriented architecture that has become a popular architecture in systems…
Abstract
Purpose
This paper aims to address the issue of long-term stability of services and systems depending on service-oriented architecture that has become a popular architecture in systems development and is often implemented using Web services. However, the dependency, especially on externally provided services, can impact the reliability of a system. This is often caused by the loose coupling also implying a less stringent policy for change management and notifications. Therefore, the authors characterise the types of changes that can happen in remote services and propose the concept of resilient web services (RWSs) as an example on how to upgrade existing services to better support the long-term stability of services and systems.
Design/methodology/approach
Having analysed several use cases where systems broke because of external dependencies not correctly maintained, the authors derived requirements for RWSs.
Findings
By means of a prototype implementation and evaluation of this solution in a case study, the feasibility of the approach was verified. Several scenarios of changes in WSs were simulated, correctly identified and responded to.
Originality/value
The authors propose a set of extensions to existing standards such as Web Services Description Language to improve the long-term availability of services in SOAs. A prototype implementation was developed for service monitoring and RWSs.
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Abstract
In the framework of Industry 4.0, the study seeks to clarify the intricate connection between modern digitalization and sustainability and the ways in which these developing technologies support sustainable practices in the societal, environmental and economic spheres. Utilizing a conceptual framework, this study integrates insights from existing literature and provides a structured investigation to explore the impact of Industry 4.0 technologies, including smart manufacturing, artificial intelligence, the internet of things (IoT) and blockchain, on sustainability. The research reveals that the integration of environmental, social, economic and human aspects of sustainability. The study emphasizes how these elements support Industry 4.0 by encouraging moral and sustainable business practices. The insights derived from this research offer practical implications for policymakers, industry leaders and researchers. By understanding the symbiotic relationship between digitalization and sustainability, stakeholders can formulate strategies that leverage new-age technologies to achieve optimal efficiency while ensuring ethical and sustainable business practices. The originality lies in the holistic approach to understanding the environmental, social and economic dimensions impacted by new-age digitalization offering a comprehensive examination of the interplay between Industry 4.0 and sustainability.
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The Nationalökonomische Gesellschaft (Austrian Economic Association, NOeG) provides a prominent example of the Viennese economic circles and associations that more than academic…
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The Nationalökonomische Gesellschaft (Austrian Economic Association, NOeG) provides a prominent example of the Viennese economic circles and associations that more than academic economics dominated scientific discourse in the interwar years. For the first time this chapter gives a thorough account of its history, from its foundation in 1918 until the demise of its long-time president, Hans Mayer, 1955, based on official documents and archival material. The topics treated include its predecessor and rival, the Gesellschaft österreichischer Volkswirte, its foundation in 1918 soon to be followed by years of inactivity, the relaunch by Mayer and Mises, the survival under the NS-regime and the expulsion of its Jewish members and the slow restoration after 1945. In particular, an attempt is made to provide a list of the papers presented to the NOeG, as complete as possible, for the period 1918–1938.
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Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…
Abstract
Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.
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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The purpose of this paper is to introduce the global value chain (GVC) approach to understand the relationship between multinational enterprises (MNEs) and the changing patterns…
Abstract
Purpose
The purpose of this paper is to introduce the global value chain (GVC) approach to understand the relationship between multinational enterprises (MNEs) and the changing patterns of global trade, investment and production, and its impact on economic and social upgrading. It aims to illuminate how GVCs can advance our understanding about MNEs and rising power (RP) firms and their impact on economic and social upgrading in fragmented and dispersed global production systems.
Design/methodology/approach
The paper reviews the GVC literature focusing on two conceptual elements of the GVC approach, governance and upgrading, and highlights three key recent developments in GVCs: concentration, regionalization and synergistic governance.
Findings
The paper underscores the complicated role of GVCs in shaping economic and social upgrading for emerging economies, RP firms and developing country firms in general. Rising geographic and organizational concentration in GVCs leads to the uneven distribution of upgrading opportunities in favor of RP firms, and yet economic upgrading may be elusive even for the most established suppliers because of power asymmetry with global buyers. Shifting end markets and the regionalization of value chains can benefit RP firms by presenting alternative markets for upgrading. Yet, without further upgrading, such benefits may be achieved at the expense of social downgrading. Finally, the ineffectiveness of private standards to achieve social upgrading has led to calls for synergistic governance through the cooperation of private, public and social actors, both global and local.
Originality/value
The paper illuminates how the GVC approach and its key concepts can contribute to the critical international business and RP firms literature by examining the latest dynamics in GVCs and their impacts on economic and social development in developing countries.
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Günter K. Stahl, Christof Miska, Sheila M. Puffer and Daniel J. McCarthy
Highly publicized scandals and increased stakeholder activism for sustainable development have resulted in calls for more responsible global leadership. At the same time, emerging…
Abstract
Highly publicized scandals and increased stakeholder activism for sustainable development have resulted in calls for more responsible global leadership. At the same time, emerging economies characterized by weak institutions, political instability, and a shaky rule of law have gained in importance for global business. Under the lens of responsible global leadership, we highlight the challenges that global leaders face in addressing the needs of diverse, cross-boundary stakeholders, with a particular focus on Western multinational enterprises (MNEs) doing business in emerging markets. We identify three prototypical approaches that MNEs and their leaders take in responding to calls for responsible global leadership, focusing on the tensions and possible trade-offs between globally integrated and locally adapted approaches. We discuss the implications in view of managerial decision making and behavior and offer recommendations for how organizations may promote responsible global leadership.