В статье рассматриваются теоретические аспекты проведения модернизации и проблемы институциональных перемен, временные периоды, связанные с решением этих...

According to Adam Smith, self-deceit is essential to the economy. In this light the paper draws on the Theory of Moral Sentiments and revisits Adam Smith’s view of the self. The originality of Smith’s account of self-deceit is seen in his insights into self-regulating social forces. The...

The transformation of institutions is the process that simultaneously takes place with economic reforms. Institutional development is important dimension of the transition process and should not be neglected in the transition theory. Institutional economics is most appropriate theoretical...

First, this article proposes that the rise of the Internet and further information- and communication technologies (ICT) has facilitated the evolution of a new, virtual form of relational contracts. This hypothesis is developed inductively by drawing on the results of an explorative empirical...

В статье рассматриваются преимущества институционального подхода к исследованию теневых отношений. Автор показывает, что институциональный подход,...

The focus of this paper is the rationale and impact of the adoption of a globalized set of accounting standards on a developing country, with particular emphasis on the United Arab Emirates (UAE). The paper is based on data gathered primarily from archival sources, studied in the context of the...

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management...

This paper explains the proliferation of consulting activities in nonprofit organizations, and illustrates it by a study of the external consultancies commissioned by one religious/charitable organization (RCO) within a twelve-month period. The qualitative study, conducted over one year,...

Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition...

The failure of industry incumbents to prosper or even survive from periods of discontinuous innovation has been consistently linked to organizational inertia. Recent work has unbundled the structure of inertia into two key determinants: 'resource rigidities' and 'routine rigidities'. In this...