{"title":"精打细算的企业家--经济计算在支持警觉性和创造性破坏中的作用","authors":"Eduard Braun, Florian Follert","doi":"10.1002/mde.4341","DOIUrl":null,"url":null,"abstract":"<p>We integrate the issue of economic calculation into the theory of the entrepreneur. In doing so, we fill a gap in the literature by demonstrating that retrospective economic calculation, i.e., financial accounting, dovetails with Kirzner's theory of the alert entrepreneur and that prospective calculation, i.e., the appraisal of investment objects, supports innovational activities by entrepreneurs and therefore facilitates creative destruction as emphasized by Schumpeter. Our integrative conceptualization of the calculating entrepreneur can lead to a better understanding of the role of economic calculation in the economy, thereby bringing theoretical economics and business administration closer together.</p>","PeriodicalId":18186,"journal":{"name":"Managerial and Decision Economics","volume":"45 8","pages":"5668-5678"},"PeriodicalIF":2.5000,"publicationDate":"2024-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/mde.4341","citationCount":"0","resultStr":"{\"title\":\"The calculating entrepreneur — The role of economic calculation in supporting alertness and creative destruction\",\"authors\":\"Eduard Braun, Florian Follert\",\"doi\":\"10.1002/mde.4341\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>We integrate the issue of economic calculation into the theory of the entrepreneur. In doing so, we fill a gap in the literature by demonstrating that retrospective economic calculation, i.e., financial accounting, dovetails with Kirzner's theory of the alert entrepreneur and that prospective calculation, i.e., the appraisal of investment objects, supports innovational activities by entrepreneurs and therefore facilitates creative destruction as emphasized by Schumpeter. Our integrative conceptualization of the calculating entrepreneur can lead to a better understanding of the role of economic calculation in the economy, thereby bringing theoretical economics and business administration closer together.</p>\",\"PeriodicalId\":18186,\"journal\":{\"name\":\"Managerial and Decision Economics\",\"volume\":\"45 8\",\"pages\":\"5668-5678\"},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2024-08-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1002/mde.4341\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Managerial and Decision Economics\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/mde.4341\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Managerial and Decision Economics","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/mde.4341","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}
The calculating entrepreneur — The role of economic calculation in supporting alertness and creative destruction
We integrate the issue of economic calculation into the theory of the entrepreneur. In doing so, we fill a gap in the literature by demonstrating that retrospective economic calculation, i.e., financial accounting, dovetails with Kirzner's theory of the alert entrepreneur and that prospective calculation, i.e., the appraisal of investment objects, supports innovational activities by entrepreneurs and therefore facilitates creative destruction as emphasized by Schumpeter. Our integrative conceptualization of the calculating entrepreneur can lead to a better understanding of the role of economic calculation in the economy, thereby bringing theoretical economics and business administration closer together.
期刊介绍：
Managerial and Decision Economics will publish articles applying economic reasoning to managerial decision-making and management strategy.Management strategy concerns practical decisions that managers face about how to compete, how to succeed, and how to organize to achieve their goals. Economic thinking and analysis provides a critical foundation for strategic decision-making across a variety of dimensions. For example, economic insights may help in determining which activities to outsource and which to perfom internally. They can help unravel questions regarding what drives performance differences among firms and what allows these differences to persist. They can contribute to an appreciation of how industries, organizations, and capabilities evolve.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
