With the help of humatics as the theory of operable knowledge characteristics, it is now possible to show how the change of knowledge perspectives appear on the level of controlling data. The example of an employee switching from the Development department to the Sales Department within a...

This paper presents a new theory of institutions. It develops a novel answer to the theoretical question of why social institutions emerge. The theory is general and applies to all forms of incorporation, including religious organizations, business corporations, partnerships, professional...

Full-cost transfer pricing has been criticized for providing production units with too few incentives to economize on costs. Our empirical study based on panel data from a sample taken from a large producer of fast moving consumer goods shows that charging too high a transfer price for products...

This paper investigates how different degrees of discretion in information acquisition affect managerial reporting opportunism. Drawing on moral self-image theories, we predict and find that when managers have a low degree of discretion, where they can only choose to not collect relevant...

Typically, workplace discrimination is approached from the perspective of a particular dimension (e.g., race or gender). This offers insight but also obscures important communality among different types of discrimination. We propose a construct of generalized workplace discrimination that...

The title of this essay may alienate some readers, including the very people who may benefit from it most—corporate directors and officers. Specifically, the title directs the reader to a potentially uncomfortable normative conclusion, using what may be an off-putting “f” word. However,...

In this research, I examine the presence of favoritism in promotion decisions for executives in large Korean conglomerate firms. More specifically, I test whether a promotion is more likely when an executive has an established (strong) social connection with the current supervisor who has real...

The term ‘incentive' (from Latin incentivum ‘something that sets the tune') is a tangible and/or intangible reward that motivates people and creates favorable environmental conditions to maximize performance to achieve specific goals in organization or competition and/or society

This paper proposes an integrated germ cell model of development based firmly on a cognitive, as distinct from behaviourist, view of learning and on the psychological theory of activity. Uses this to explore how an umbrella concept of skill allied to a learning process suited to modern, flexible...

The concept of Social Capital started from the domain of sociology and was transferred to broader application in other social sciences, such as economics and politics. It has also migrated from the inter‐individual to the intersocietal level of society. This study returns to the original...