This paper proposes a managerial control tool that integrates risk in efficiency measures. Building on existing efficiency specifications, our proposal reflects the real banking technology and accurately models the relationship between desirable and undesirable outputs. Specifically, the...

Preparers of accounting information are in a position to manipulate the view of economic reality presented in this information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve an unjust exercise of power, and...

In this paper we try to achieve a double objective. On one hand, we try to figure out how employee's affective commitment perceived by the manager influence on her/his level of trust and also on the organizational learning capability (OLC). In addition, we analyze how manager trust influences on...

Mary P. Follett (1868-1933) has been considered as a pioneer in management although her contributions have been eclipsed for a long time. She contributed to give some philosophical foundations to modern theories of management. Our research follows two objectives. It aims to highlight the nature...

We can assume that for several years, online business-to-business relations have played a key part in the way firms organise their business and their relational networks. The main issue has been the emergence of new intermediaries which reorganise business and management process throughout the...

One could think that Peter Drucker's invention of Management by Objectives and Self Control (MBO) and its first implementation at General Electric in 1952 was a breakthrough in management techniques. Analyzing the history of MBO from a genealogical perspective, and taking into account Drucker's...

All cultures appear to share the belief that they do things ‘correctly’, while others, until proven otherwise, are assumed to be ignorant or barbaric. When people from different cultures work together and cannot take shared meanings for granted, managers face serious challenges. An...