Explains the 50/50 Home Purchase Plan. Covers the background,advantages and risks of the plan from the developer′s and thepurchaser′s viewpoints. Makes recommendations on the…
Abstract
Explains the 50/50 Home Purchase Plan. Covers the background, advantages and risks of the plan from the developer′s and the purchaser′s viewpoints. Makes recommendations on the documentation involved.
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Ask a manager what she/he does. She/he will probably tell you about functions or processes such as planning, organising, budgeting, and controlling (Fayol 1949).
Gabriel Szulanski, Yves Doz and Yulia Ovetzky
The quest to explain how incumbents respond to changes in their industry is affirming the role that managerial cognition plays in those decisions. Recent empirical evidence…
Abstract
The quest to explain how incumbents respond to changes in their industry is affirming the role that managerial cognition plays in those decisions. Recent empirical evidence suggests that anticipating the nature and timing of industry changes could increase the likelihood that the organization develops an effective response. Mounting evidence suggests also that such ability to anticipate and respond may depend on decision-makers’ prevailing and emerging cognitive frames. This raises a number of questions about the nature of those cognitive frames and how they impact the decision making processes and ultimately organizational response. In this paper we report the findings from three case studies of how established incumbents respond to changes to their industries brought about by the emergence of the Internet.
This paper studies how accounting information is used by actors in an innovation process. It investigates how accounting information influences and is influenced by the different…
Abstract
Purpose
This paper studies how accounting information is used by actors in an innovation process. It investigates how accounting information influences and is influenced by the different actors. The purpose of this paper is to develop a more thorough understanding of the role of accounting in making the choices that form temporary solutions.
Design/methodology/approach
An in-depth case study of the development of a standard software release within the telecom industry.
Findings
This study has shown that accounting was a key ingredient when temporary solutions were formed in the innovation processes. Actors used accounting to stabilize the content of the release in the formation of the gate documents and used accounting to destabilize the content between the temporary solutions. It is difficult to evaluate whether the use of accounting improved or harmed the innovation. Further, the study also revealed that the use of accounting influenced and was influenced by previous and prospective future deals. This put new challenges on the use of accounting because it involved negotiation processes that influenced the accounting figures.
Practical implications
The findings provide insights into the procedures for finding temporary solutions in the innovation process and the role of accounting in these procedures.
Originality/value
This paper contributes by providing a more thorough understanding of the role of accounting regarding the choices that comprise the temporary solutions within the innovation process. In addition, it shows how accounting has a critical role both for settling on and modifying temporary solutions. Hence, the research demonstrated how studies of the role of accounting in innovation processes can contribute to the industrial network approach by giving a more thorough understanding of network dynamics and the process of attaining stability and instability in business networks.
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Dan N. Stone, Alexei N. Nikitkov and Timothy C. Miller
This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to…
Abstract
Purpose
This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to Information Technology – LOCaIT) as a framework for investigating how eBay’s business strategy was realized through its management control system (MCS) in the first 10 years of the online auction market.
Design and method
The qualitative method uses data from public record interviews, teaching cases, books, Securities and Exchange Commission filings and other archival sources to longitudinally trace the realization of eBay’s strategy through its MCS and IT.
Findings
Realizing its strategy through the eBay MCS necessitated a diagnostic control system unlike any previously seen. This system created a close-knit online community and enabled buyers and sellers to monitor one another’s performance and trustworthiness.
Research limitations and implications
The LOCaIT theory facilitated understanding the core aspects of the realization of eBay’s strategy through its MCS and IT. However, LOCaIT largely omits the strong linkages evident among elements of the MCS, the importance and necessity of building a core IT infrastructure to support eBay’s strategy and the central role of building consumer trust in the realization of this strategy.
Practical and social implications
eBay’s MCS is now, perhaps, the world’s most widely imitated model for creating online trust and user interactions (e.g. Yelp, TripAdvisor, Amazon). In addition, eBay’s MCS was “sold” as a consumer product that was instrumental in facilitating consumer trust in the online auction market.
Originality/value
Contributions include: tracing the creation, growth and evolution of, perhaps, the world’s largest and most widely imitated MCS, which redefined the boundaries of accounting systems monitoring; and testing the range, usefulness and limitations of Simons’ LOCaIT theory as a lens for understanding eBay’s use of IT in their MCS.
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Kathleen A. Simons and Tracey J. Riley
Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous…
Abstract
Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous initiatives to improve accounting majors’ communication skills, many students remain deficient in this area. Communication literature suggests that one factor rendering these initiatives ineffective is communication apprehension (CA). There is general agreement that accounting students around the globe have higher levels of CA than other majors. Therefore, accounting educators interested in improving students’ communication skills need to be aware of the dimensions and implications of CA. This chapter provides a review of the relevant literature on CA, with a focus on CA in accounting majors. It also presents intervention techniques for use in the classroom and makes suggestions for future research.