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action and action taking. Four main perspectives of administration and management are currently influential for further …
Persistent link: https://www.econbiz.de/10011205321
For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control …
Persistent link: https://www.econbiz.de/10010708217
Banks are supposed to respond to imperfect information in credit markets. They are thought to access private information and to create additional information through credit granting.This means two things. First, mandatory accounting information is not sufficient to create a state of perfect...
Persistent link: https://www.econbiz.de/10010861506
role in supporting operational and decision processes. Nevertheless, despite the large part of organizations resources … technical orientation. In this paper, we present a decision-oriented model of software engineering process that integrates the …
Persistent link: https://www.econbiz.de/10011072844
Financial accounting data should be useful for stakeholders' decisions. This paper focuses on the usefulness of accounting information for bank loan officers while they have to decide to grant a credit to a business. Based on interviews, it tries to identify the bank loan officers' needs and...
Persistent link: https://www.econbiz.de/10011074301
Audit decision in risk situations was studied by researchers using normative and descriptive approaches issued from …
Persistent link: https://www.econbiz.de/10010707582
speeches shows the presence of words characteristic of a paternalistic management, but it has changed. Indeed, it represented …
Persistent link: https://www.econbiz.de/10011166318
In this article the authors examine the motivation behind the formation of risk pools. They do so by using as suitable study data survey information collected among the rural poor of the Philippines. They discuss the possibility that network formation comes as the result of an attempt to...
Persistent link: https://www.econbiz.de/10011166380
This paper investigates the determination and consequences of organizational changes (OC) in a panel of British and French establishments. Organizational changes include the decentralization of authority, delayering of managerial functions, and increased multitasking. We argue that OC and skills...
Persistent link: https://www.econbiz.de/10011166383
An interesting point about the expositions universelles, these first world fairs held in Paris, has to do with the linear but complex process whereby they were designed, prepared, opened and terminated. Studying it entails developing a framework and toolbox. In a sociohistorical context where...
Persistent link: https://www.econbiz.de/10011166475