BHNP: History of Management Theory & Practice (Topic)最新文献

Peter Drucker on Social Ecology, Balancing Change and Continuity, and Building a Functioning Society 彼得·德鲁克谈社会生态学，平衡变化和连续性，建立一个功能良好的社会

BHNP: History of Management Theory & Practice (Topic) Pub Date : 2020-12-01 DOI: 10.2139/ssrn.3740930

Byron Ramirez

引用次数: 0

Finance And Mathematics: Merger Or Acquisitions? 金融与数学:合并还是收购?

BHNP: History of Management Theory & Practice (Topic) Pub Date : 2015-05-14 DOI: 10.2139/ssrn.2503130

Sébastien Lleo, J. Li

引用次数: 0

Behavioral Aspects and Decision-Making Research in Accounting: History, Recent Developments, and Some Future Directions 会计行为方面和决策研究:历史、最新发展和未来方向

BHNP: History of Management Theory & Practice (Topic) Pub Date : 2014-04-03 DOI: 10.2139/ssrn.2244363

J. Basel, Nicola Dalla Via

{"title":"Behavioral Aspects and Decision-Making Research in Accounting: History, Recent Developments, and Some Future Directions","authors":"J. Basel, Nicola Dalla Via","doi":"10.2139/ssrn.2244363","DOIUrl":"https://doi.org/10.2139/ssrn.2244363","url":null,"abstract":"This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in accounting it is important to know how “behavioral” aspects were introduced into the accounting community. Thus, this integrative literature review, combined with a citation analysis of the current research streams, analyses the last six decades of behavioral accounting research. This paper offers a compact description of how theories and methodologies from social sciences, in particular from the field of psychology, were implemented into accounting research. This paper extends previous general reviews (e.g. Bonner, 1999; Dunk, 2001; Trotman, Tan, & Ang, 2011) and more personal reflections (e.g., Hopwood, 2009; M. D. Shields, 2009) , as it also includes a discussion of emerging themes (e.g. ecological rationality) and methods (e.g. neuroaccounting) and how these approaches are (or are not) picked up in behavioral accounting. Overall, this paper provides a starting point for scholars interested in the foundations of behavioral accounting and in the current trends and debates in JDM research in accounting.","PeriodicalId":139028,"journal":{"name":"BHNP: History of Management Theory & Practice (Topic)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133012692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Organizational Change Models: A Comparison 组织变革模型:比较

BHNP: History of Management Theory & Practice (Topic) Pub Date : 2007-09-22 DOI: 10.2139/ssrn.1016981

Hargovind Adhikari

{"title":"Organizational Change Models: A Comparison","authors":"Hargovind Adhikari","doi":"10.2139/ssrn.1016981","DOIUrl":"https://doi.org/10.2139/ssrn.1016981","url":null,"abstract":"Over years the business philosophies have changed and so have the ways in which businesses were conducted in the past. This has led to change in the processes, procedures and evolution of cultures across globe. As ever, culture has remained pivotal in facilitating the process of change. Understanding the right ingredients of culture and leveraging on them to foster change process is a sure formula for success, however, not too many organizations have done it successfully in the past. Even as we enter the 21st century and feel the need to adopt new business measures for instituting efficient business practices, we walk into a world that brings along with it the need to change, need to be flexible, open and receptive to the whole process of change. In wake of this, the paper discusses various change models that have evolved over time. These change models have been instrumental in successful implementation of change processes across organizations; however, caution must be exercised with the use of change models, as the line distinguishing one model of change from the other is apparently very thin. The paper endeavors to use Van de Ven & Poole (1995) framework to assess different models and clearly lists out the parameters that can be used for analyzing and comparing various change models. The model has been mentioned in details by \"Weick and Quinn\" in their book titled \"Organizational Change and Development\". The paper includes analysis of 15 change models each of it analyzed on different parameters such as organization type that it suits the most, the factors facilitating and necessitating change under various models, the strategy for change for different models and finally the actors involved in the change process for the change models in question.","PeriodicalId":139028,"journal":{"name":"BHNP: History of Management Theory & Practice (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128569749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Analysis of Extremes in Management Studies 管理研究中的极端分析

BHNP: History of Management Theory & Practice (Topic) Pub Date : 2006-09-18 DOI: 10.1016/S1479-8387(06)03007-4

Joel A. C. Baum, B. McKelvey

引用次数: 46

A Team Production Proposal to the Shareholder - Stakeholder Quarrel: The OECD Principles of Corporate Governance 对股东与利益相关者之争的团队生产建议:经合组织公司治理原则

BHNP: History of Management Theory & Practice (Topic) Pub Date : 2006-08-01 DOI: 10.2139/ssrn.1030846

A. Kaufman, Ernie Englander

{"title":"A Team Production Proposal to the Shareholder - Stakeholder Quarrel: The OECD Principles of Corporate Governance","authors":"A. Kaufman, Ernie Englander","doi":"10.2139/ssrn.1030846","DOIUrl":"https://doi.org/10.2139/ssrn.1030846","url":null,"abstract":"Among international agencies striving to establish global corporate governance norms, the Anglo-American Shareholder Value Model has become paradigmatic. Ironically, its ascendancy occurred as its principle academic progenitors, financial agency theorists, conceded the shareholder maxim misleading. Now, Financial Agency theorists speak of enlightened stakeholder theory and instruct directors to maximize the firm's long-term value. This theory's persistence owes much to the Organization for Economic Cooperation and Development (OECD)'s Principles of Corporate Governance. The Principles uneasily incorporates the two contending corporate models, shareholder value maximization and stakeholder theory. Unfortunately, this shareholder - stakeholder counterpoint has lost its relevance. Accordingly good governance principles must rest on a microeconomic theory in which the firm operates as a voluntary association that, by safeguarding firm specific investments, encourages capital (especially, human capital) investments. The team production theory of the firm, found in behavioral law and economics, provides such a model.","PeriodicalId":139028,"journal":{"name":"BHNP: History of Management Theory & Practice (Topic)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114844566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Flexibility in Management Theory: Towards Clarification of an Elusive Concept 管理理论中的灵活性:对一个难以捉摸的概念的澄清

BHNP: History of Management Theory & Practice (Topic) Pub Date : 1900-01-01 DOI: 10.2139/ssrn.1098111

Martin R. Fellenz

{"title":"Flexibility in Management Theory: Towards Clarification of an Elusive Concept","authors":"Martin R. Fellenz","doi":"10.2139/ssrn.1098111","DOIUrl":"https://doi.org/10.2139/ssrn.1098111","url":null,"abstract":"The notion of flexibility is frequently used throughout the academic and applied management literature. However, specific flexibility constructs are often ill-defined, and the frequent use of such constructs has propagated conceptual confusion rather than leading to clarification of the meaning of the underlying concept. This paper reviews and discusses the use of flexibility in three areas of the management literature (organization theory, strategic management, and operations management) and establishes that the underlying conceptions of flexibility used in these areas are remarkably similar. Based on this review, the paper presents a general definition of the concept of flexibility as an object's capacity for variability of one or more of its characteristics. After concluding that much of the conceptual confusion originates not in the concept itself, but in its use in specific flexibility constructs, it proposes a set of steps aimed at clarifying the nature of flexibility constructs in management theory and research. Finally, the paper discusses directions for future management research on flexibility. The paper distinguishes between the general concept of flexibility and specific flexibility constructs. Thus, the presented argument serves also as an example, a reminder, and a call for definitional discipline and conceptual explicitness in organizational and management research.","PeriodicalId":139028,"journal":{"name":"BHNP: History of Management Theory & Practice (Topic)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134507417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13