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The very diversity of cultures impels the economist to respect a principle of modesty when it comes to specifying the degree of universality to which the science of economics can lay claim. In considering this issue, this paper: a) criticizes the ambition of certain forms of economic thought to...
Persistent link: https://www.econbiz.de/10010752114
The objective of this paper is to answer six main questions. Question one: what are the words that are actually used to denote “accounting” in the different nations that exist across the globe? Question two: can we classify these words into families and do these families correspond to the...
Persistent link: https://www.econbiz.de/10011073433
We propose a theory to manage the uneasy relation between strategic choice, chance, and determinism (or inevitability). To do so, we locate arguments in intellectual history that have a clear bearing on this relation. We introduce and defend four conjectures that outline the relationship between...
Persistent link: https://www.econbiz.de/10010783751
Experience suggests that strategy entails some interplay of choice, chance, and determinism as causal elements. Specifically, strategy is predicated on causality, or the principle that strategic choices have causes as well as consequences. Yet our discipline lacks a fundamental theory of...
Persistent link: https://www.econbiz.de/10010783753
report of 52 listed French firms. An in depth study of the European and North American ethical and moral philosophy enables …’t induce a common use of ethical values in the letters. The letter contains several different concepts of ethics but the most …
Persistent link: https://www.econbiz.de/10011082463
Persistent link: https://www.econbiz.de/10010707893
The unequal distribution of the world’s natural resources is a longstanding problem. In comparative terms, nature has served Europe meagrely when it comes to energy resources. In the face of ever-rising demand, the exhaustion of domestic resources and rising import dependency due are the...
Persistent link: https://www.econbiz.de/10010707419
Administration in organizations emerged as a specific field of inquiry for social sciences in the middle of the twentieth century. Herbert Simon has defined a program that allows social sciences to move from principles to concepts about action and action taking. Four main perspectives of...
Persistent link: https://www.econbiz.de/10011205321
Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built …, we selected all papers published by international accounting journals in 2009 and dealing with culture or diversity. In … have in common that they make culture part of the social environment in which an accounting situation is observed. This …
Persistent link: https://www.econbiz.de/10010706417
Persistent link: https://www.econbiz.de/10010706456