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Article
Publication date: 1 June 1990

Simon A. Hill

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…

328

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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Journal of Property Finance, vol. 1 no. 2
Type: Research Article
ISSN: 0958-868X

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Article
Publication date: 1 May 1990

J. Barton Cunningham

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).

703

Abstract

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).

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Management Research News, vol. 13 no. 5
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 14 December 2004

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.

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Business Strategy over the Industry Lifecycle
Type: Book
ISBN: 978-0-76231-135-4

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Article
Publication date: 13 March 2017

Johnny Lind

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…

761

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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IMP Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2059-1403

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 11 November 2014

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…

1586

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.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 4
Type: Research Article
ISSN: 1176-6093

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Available. Content available
Book part
Publication date: 7 December 2016

Arch G. Woodside

Free Access. Free Access

Abstract

Details

Case Study Research
Type: Book
ISBN: 978-1-78560-461-4

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Book part
Publication date: 9 March 2016

Abstract

Details

Organization Theory
Type: Book
ISBN: 978-1-78560-946-6

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Book part
Publication date: 8 July 2014

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.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

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Book part
Publication date: 1 July 2011

Rosário Macário

Abstract

Details

Managing Urban Mobility Systems
Type: Book
ISBN: 978-0-85-724611-0

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