Objective self-awareness theory (Duval & Wicklund, 1972) predicts that individuals behave morally compliant and honest under increased self-awareness. We argue that this proposition requires a critical reflection in the context of Virtual Reality (VR). The present thesis investigates...

The trends of the XXI-st century (the knowledge based economy, society, organization and management) promote, on a large scale, the capitalization of the intellectual capital. Therefore, the field specialists have tried to define the concept of intellectual capital, to determine its...

The internal rate of return (IRR) is often used by managers and practitioners for investment decisions. Unfortunately, it has serious flaws: among others, (i) multiple real-valued IRRs may arise, (ii) complex-valued IRRs may arise, (iii) the IRR is, in general, incompatible with the net present...

Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history...

The paper explores whether resource-based view with newly emerged extensions including the dynamic capabilities perspective and the knowledge-based view is a new theory of the firm the or a compliment to existing theories. The paper analyzes new paradigms in the strategic management literature...

This is the third paper of a series of our studies in search of the wellspring of the Japanese management. We examine a traditional Japanese business philosophy focusing on Kamada Issou (1712-1804), and explore its moral implications for modern Japanese management. Ishida Baigan (1685-1744) set...

This paper is the second of our research series of the wellspring of the Japanese management. We focus on Teshima Toan (1718-1786), a Japanese moral educator in the 18th century and examine his moral philosophy from a management standpoint. When it comes to SHINGAKU, a kind of Japanese moral...

The EU has a long history of directives concerned with confiscating proceeds of crime. Post-conviction confiscation, as the term implies, requires a criminal conviction before confiscation can occur. In this regard, such confiscation is unproblematic (though there are separate practical...

The purpose of this paper is to clarify the reasons why most of the Japanese companies have a high regard for employee's competence and don't adopt personnel retrenchment as one of the urgent countermeasures to come out of a business slump. We looked over historical documents about business...

In the history of management thought the conceptions of environment have very often changed. In different periods of history and different scientific schools of organization and management scientists has ascribed to the business environment different role and importance. The paper is a kind of...