Advanced Institute of Management Research (AIM) Research Paper Series最新文献

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Narrative Reporting in Company Annual Accounts 公司年度账目的叙述性报告
Advanced Institute of Management Research (AIM) Research Paper Series Pub Date : 2007-11-16 DOI: 10.2139/ssrn.1030724
T. Ambler, A. Neely
{"title":"Narrative Reporting in Company Annual Accounts","authors":"T. Ambler, A. Neely","doi":"10.2139/ssrn.1030724","DOIUrl":"https://doi.org/10.2139/ssrn.1030724","url":null,"abstract":"Companies are being pressed to be more transparent in their annual reporting and, at the same time, interest is moving from the formal accounts to the narrative sections, partly in response to the increasing importance of the intangible assets not on the balance sheet. The paper sets out the changes in UK requirements, summarised in a Framework provided by the Worshipful Company of Marketors, and company practice. The two weakest areas in relation to the Accounting Standards Board Reporting Standard are the provision of forward looking information and non-financial KPIs, especially those to do with customers, competitors and brands. The paper suggests that brand equity, the intangible marketing asset, is the present reservoir of future cash flow. Accordingly, provision of professional measures of brand equity should go some way towards solving both weaknesses at the same time.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121399909","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
What They Know vs. What They Do: How Acquirers Leverage Technology Acquisitions 他们知道什么vs.他们做什么:收购方如何利用技术收购
P. Puranam, K. Srikanth
{"title":"What They Know vs. What They Do: How Acquirers Leverage Technology Acquisitions","authors":"P. Puranam, K. Srikanth","doi":"10.1002/SMJ.608","DOIUrl":"https://doi.org/10.1002/SMJ.608","url":null,"abstract":"Existing research suggests that in acquisitions of small technology based firms by large established firms, post merger integration both enables and hinders acquirer's efforts to leverage the technology of acquired firms. This apparent paradox can be resolved once we account for the qualitatively distinct ways in which acquirers leverage technology acquisitions. Integration helps acquirers use the acquired firm's existing knowledge as an input to their own innovation processes (leveraging what they know), but hinders their reliance on the acquired firm as an independent source of ongoing innovation (leveraging what they do). We also show that experienced acquirers are better able to mitigate the disruptive consequences of the loss of autonomy entailed by integration, though we find no evidence that they achieve greater coordination benefits from integration.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127138279","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: 375
Designing the Boundaries of the Firm: From 'Make, Buy or Ally' to the Dynamic Benefits of Vertical Architecture 设计公司的边界:从“制造、购买或结盟”到垂直建筑的动态效益
Advanced Institute of Management Research (AIM) Research Paper Series Pub Date : 2005-11-16 DOI: 10.2139/ssrn.670386
M. Jacobides, Stephan Billinger
{"title":"Designing the Boundaries of the Firm: From 'Make, Buy or Ally' to the Dynamic Benefits of Vertical Architecture","authors":"M. Jacobides, Stephan Billinger","doi":"10.2139/ssrn.670386","DOIUrl":"https://doi.org/10.2139/ssrn.670386","url":null,"abstract":"The concept of vertical architecture defines the scope of a firm and the extent to which it is open to final and intermediate markets; it describes the configurations of transactional choices along a firms value chain. A firm can make or buy inputs, and transfer outputs downstream or sell them. Permeable vertical architectures are partly integrated and partly open to the markets along a firms value chain. Increased permeability enables more effective use of resources and capacities, better matching of capabilities with market needs, and benchmarking to improve efficiency. Partial integration promotes a more dynamic, open innovation platform and enhances strategic capabilities by linking key parts of the value chain. This permeable vertical architecture, accompanied by appropriate transfer prices and incentive design, facilitates resource allocation and guides a firms growth process. Our longitudinal study of a major European manufacturer suggests that to understand how firm boundaries are set and what their impacts are, we need to complement the microanalytic focus on transactions with a systemic analysis at the level of the firm. It also shows how, over and above transactional alignment, decisions about boundaries and vertical architectures can transform a firms strategic and productive capabilities and prospects.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115140463","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: 380
Outsourcing and Offshoring of Business Services: How Important is ICT? 商业服务的外包和离岸:信息通信技术有多重要?
Advanced Institute of Management Research (AIM) Research Paper Series Pub Date : 2005-10-01 DOI: 10.2139/ssrn.1307032
R. Griffith, L. Abramovsky
{"title":"Outsourcing and Offshoring of Business Services: How Important is ICT?","authors":"R. Griffith, L. Abramovsky","doi":"10.2139/ssrn.1307032","DOIUrl":"https://doi.org/10.2139/ssrn.1307032","url":null,"abstract":"This paper considers the impact that information and communication technology (ICT) has on firms' choices over organisational form. In particular, the decision over whether to produce in-house or outsource services, and the decision over the location of activity. ICT reduces the transaction and adjustment costs of moving activity outside the firm, and of carrying it out at greater geographicdistance. We find that more ICT-intensive firms purchase a greater amount of services on the market and they are more likely to purchase offshore than less ICT-intensive firms. (JEL: D21, F23, L23) (c) 2006 by the European Economic Association.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"166 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127308918","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: 169
Dynamic Capabilities and Organizational Learning: Socio-Political Tensions in Organizational Renewal 动态能力与组织学习:组织更新中的社会政治紧张关系
Advanced Institute of Management Research (AIM) Research Paper Series Pub Date : 2005-01-14 DOI: 10.2139/ssrn.1306958
E. Antonacopoulou, J. Ferdinand, M. Graça, M. Easterby-Smith
{"title":"Dynamic Capabilities and Organizational Learning: Socio-Political Tensions in Organizational Renewal","authors":"E. Antonacopoulou, J. Ferdinand, M. Graça, M. Easterby-Smith","doi":"10.2139/ssrn.1306958","DOIUrl":"https://doi.org/10.2139/ssrn.1306958","url":null,"abstract":"If organizational renewal (becoming) is key to organizational survival why is it so difficult to come about and how might it be supported? This is the central question this paper will seek to explore by problematizing the current conceptualizations of organizational renewal, which are often limited to dualisms between stability, order and harmony on the one hand, and on the other hand, conflict, change and transformation. These dualisms are reflective of the kind of 'distal' mode of thinking Cooper and Law (1995) refer to which, prevent us from understanding and supporting organizational renewal as integral to the emergence of organization. This paper, therefore, argues for the need to understand multiplicities of organizing through dualities that permit us to come closer to the dynamic interaction between apparently oppositional forces. The analysis presented, will show that at the core of organizational renewal lie the balancing acts between macro and micro forces as they interact and negotiate order and disorder, which are central to self-organization (renewal). The paper explores these balancing acts by drawing on two recent ideas in Organisation Studies, which seek to support organisational renewal; Dynamic Capabilities and Organizational Learning. The analysis focuses on the tensions that underpin the interaction between exogenous and endogenous forces. These tensions are examined through a socio-political lens revealing dynamic forms of organizing in the way macro (strategic activities) and micro (operational activities) practices are interconnected.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127647125","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: 21
Towards a (Pragmatic) Science of Strategic Intervention: The Case of Scenario Planning 走向战略干预的(实用)科学:以情景规划为例
Advanced Institute of Management Research (AIM) Research Paper Series Pub Date : 2004-09-12 DOI: 10.2139/ssrn.1306955
G. Hodgkinson
{"title":"Towards a (Pragmatic) Science of Strategic Intervention: The Case of Scenario Planning","authors":"G. Hodgkinson","doi":"10.2139/ssrn.1306955","DOIUrl":"https://doi.org/10.2139/ssrn.1306955","url":null,"abstract":"Despite the widespread popularity of scenario planning techniques as a basis for intervening in the strategic management process, there have been surprisingly few attempts to rigorously evaluate the extent to which, under what circumstances and for what reasons, these procedures yield useful outcomes or otherwise. Rather, the extant literature is replete with case examples of apparent success stories. While such accounts are highly appealing to the advocates of scenario planning procedures, they are extremely weak from a scientific standpoint, conveying nothing of the limitations of these approaches, nor indeed the underlying mechanisms through which they exert their effects. One way of ascertaining the boundary conditions of these techniques, and illuminating the underlying mechanisms at work, is through the careful documentation and analysis of failure cases. Taking one such case as a point of departure, a theoretical framework is developed as a basis for guiding future investigations. The framework maps out systematically a range of multilevel factors (incorporating the inner and outer contexts of the organization, individual differences among members of the scenario team, including consultants/facilitators involved in the intervention process) that warrant detailed further study. Finally, a number of methodological suggestions are outlined entailing more in-depth, qualitative analyses of critical incidents in field settings, in conjunction with structural equation modeling and the use of experimental techniques in the field and laboratory.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116043865","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: 5
Developing Parallel Routines for Radical Product Innovation 为突破性产品创新开发并行程序
Advanced Institute of Management Research (AIM) Research Paper Series Pub Date : 2004-08-10 DOI: 10.2139/ssrn.1306952
J. Bessant, D. Francis
{"title":"Developing Parallel Routines for Radical Product Innovation","authors":"J. Bessant, D. Francis","doi":"10.2139/ssrn.1306952","DOIUrl":"https://doi.org/10.2139/ssrn.1306952","url":null,"abstract":"A paradox in innovation management is that firms deploying what is generally recognised 'good practice' can find themselves under threat through disruption caused by some form of discontinuity in their operating environment. Routines suited to dealing with 'steady state' innovation differ from and may even conflict with those needed to explore and exploit discontinuous shifts in technology or markets. This paper explores this 'innovator's dilemma' and reviews the experience of a case study firm working in the medical products field. It argues that firms need to learn to manage innovation but that two complementary learning approaches - adaptive and generative - are needed.","PeriodicalId":280189,"journal":{"name":"Advanced Institute of Management Research (AIM) Research Paper Series","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124956172","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: 5
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