{"title":"A Behavioral Framework for Renewal and Revitalization","authors":"S. Dutta","doi":"10.2139/ssrn.1885256","DOIUrl":"https://doi.org/10.2139/ssrn.1885256","url":null,"abstract":"The article deals with the process of corporate renewal by following a sequence of steps of reorganizing, realaignment and rejuvenation.","PeriodicalId":307004,"journal":{"name":"ERN: Theory & Evidence on Process (Topic)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123488936","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}
{"title":"Struggling for the New Role for Business Controller","authors":"T. Hyvonen, J. Järvinen, J. Pellinen","doi":"10.2139/ssrn.1666797","DOIUrl":"https://doi.org/10.2139/ssrn.1666797","url":null,"abstract":"The recent discussion on changes in the controller's role has mainly focused on the national and organizational level culture aspects of that professional role. While earlier studies have demonstrated how the role changes have been stimulated by corporate culture, IT systems, new accounting technologies and interprofessional competition, we contend that such changes cannot be achieved without active individuals in organizations. Our study is informed by the concept of institutional entrepreneurship, concentrating on changes in institutions, such as professional roles, which are achieved by an active agency. Thus we concentrate on the individual level by tracing how the role of a single controller was changed from that of 'bean counter' towards that of business partner. We illustrate how new cost accounting techniques and modern ICT (ERP) serve as critical momentum for this role change, and how the aspiring controller must creatively combine multiple competencies in order to change the institutionalized role. Organizational roles and other social institutions defending accounting practices may change and are changed only as a result of active agencies. Therefore, in order to understand the conditions for these changes, we need to pay more attention to what active individuals are doing when bringing about these changes. More attention should paid to the political and discursive action on accountants.","PeriodicalId":307004,"journal":{"name":"ERN: Theory & Evidence on Process (Topic)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131643138","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}
{"title":"Committees, hierarchies and polyarchies","authors":"R. Sah, J. Stiglitz","doi":"10.2307/2233377","DOIUrl":"https://doi.org/10.2307/2233377","url":null,"abstract":"This paper examines optimal decision making under three different organizational forms: committees, hierarchies, an d polyarchies. Focus is on the trade-off between errors of rejecting good projects versus errors of accepting bad projects, and on the tra de-off between gains from more extensive evaluations of projects vers us costs of evaluation. The authors characterize the optimal sizes of these organizations (as well as the optimal level of consensus in co mmittees), and then analyze how these optima change under different o rganizational environments. They also analyze the influence of organi zational environment on the relative performance of these alternative organizational forms. Copyright 1988 by Royal Economic Society.","PeriodicalId":307004,"journal":{"name":"ERN: Theory & Evidence on Process (Topic)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1987-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124674425","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}
{"title":"Shariah Compliant Structure of Business Entities","authors":"Irawan Febianto","doi":"10.2139/SSRN.1672350","DOIUrl":"https://doi.org/10.2139/SSRN.1672350","url":null,"abstract":"The twentieth first century has witnessed resurgence in the observance of fundamental Islamic practices around the world. However, the fact cannot be denied that the current state of business under unbridled capitalism in the majority of cases in the Muslim world remains far from the Islamic ideal. This gap between the ideal and the reality is widening rapidly and has become a threat not only to the well being of the masses but also to the very peace and stability of Muslim societies.This paper try to describe the structure of shariah compliant business entities. It presents the basic understanding of the concept of business in Islam and its business characteristics. It also explore the classical as well as the modern form of shariah complaint business entities. This paper discussion shows that the principles of Islamic business ethics are not the result of a reaction to external problems; rather they are rooted in the teachings of the Qur'an and the practice of Prophet Muhammad and are a natural component of the Muslim way of thinking and intellect.","PeriodicalId":307004,"journal":{"name":"ERN: Theory & Evidence on Process (Topic)","volume":"374 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":"132871023","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}
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