Clothed in various formulations, the question of “coherence” is central to management control. Thus it is widely accepted that different forms of control “cannot be used effectively in every situation” (Merchant, 1998: 32, 69) – a statement referring to the contingency framework. It is...

Managerial innovation and its critical importance in today's global business is well documented. The crucial role of managerial innovation in strategic human resource management is becoming increasingly prevalent in both business and academic literature. However, practically no such study has...

As a reaction to the corporate scandals of the early 2000s, the US Administration dramatically tightened sanctions against managers who disclose misleading financial information. This paper argues that such a reform might come with some unpleasant macroeconomic effects. The model is cast as a...

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38). Recent research papers (Healy et al., 2002; Lev and...

Because of their specific features (isolation, important sea shores, difficult access, scattering, limited natural resources, prone to cultural disasters, large imports, etc.) islands and small island states need to be protected. They represent case studies regarding sustainable tourism, just...

We draw on communication theories to study organizational communication from a literacy perspective. We suggest that the current debate over the capability of new media to foster the sharing and development of ideas and allow the expression of emotions, which presupposes face-to-face...

In this paper , I will describe and discuss my use of La Francilienne Cd Rom I developed with my colleague Alain Lempereur, Law Professor at ESSEC Business School, Paris. As a Professor in the ESSEC Department of Environment, I use the Cd Rom as the basic tool for my course "Concertation ,...

Time management instruments such as schedules, calendars and agendas are obvious tools to organise individual and collective action. Besides being of great practical significance in the western world and beyond, these tools are remarkable in that they are rarely questioned by those who are...

Segmentation in PLS path modeling framework results is a critical issue in social sciences. The assumption that data is collected from a single homogeneous population is often unrealistic. Sequential clustering techniques on the manifest variables level are ineffective to account for...

In outranking methods for Multiple Criteria Decision Making (MCDM), pair-wise comparisons of alternatives are often summarized through a fuzzy preference relation. In this paper, the binary preference relation is extended to pairs of subsets of alternatives in order to define on this basis a...