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Bio‐immune systems analogy for effective managerial decision making in conflicting environment

Padhi, Sidhartha S.; Vrat, Prem - In: Journal of Advances in Management Research 8 (2011) 2, pp. 236-245

Purpose – The purpose of this paper is to investigate the analogy of the human immune system with the economic auction theory. Design/methodology/approach – The paper develops an analogy of bio‐immune system with competitive bidding in auction, then develops a model of the situation and...

Persistent link: https://www.econbiz.de/10014839832

Introduction to management controls and new organisational forms

Tsamenyi, Mathew; Cullen, John - In: Journal of Accounting & Organizational Change 6 (2010) 1, pp. 5-8

Purpose – This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue. Design/methodology/approach – The findings reported in the paper are based on desk research...

Persistent link: https://www.econbiz.de/10014840331

An exploration of the use of interfirm cooperation and the financial manager's governance roles

Ding, Rong; Dekker, Henri C.; Groot, Tom L.C.M. - In: Journal of Accounting & Organizational Change 6 (2010) 1, pp. 9-26

role of financial managers in the management of cooperative arrangements. Design/methodology/approach – Research questions … used in combination. On average, financial managers report to be actively involved in the management of interfirm … financial managers in the management of interfirm cooperation. An analysis of differences in this role across different types of …

Persistent link: https://www.econbiz.de/10014840332

Towards a better understanding of capital investment decisions

Emmanuel, Clive; Harris, Elaine; Komakech, Samuel - In: Journal of Accounting & Organizational Change 6 (2010) 4, pp. 477-504

Purpose – The purpose of this paper is to examine the capital investment process, guided by concepts from cognitive and social psychology. The intention is to gauge the extent to which managerial judgement can be detected by applying a psychological lens to the process. Initial fieldwork is...

Persistent link: https://www.econbiz.de/10014840351

What determines ABC success in mature sites?

Byrne, Suzanne - In: Journal of Accounting & Organizational Change 7 (2011) 3, pp. 259-277

/methodology/approach – The study surveys 65 managers of service and manufacturing organizations using ABC. Findings – The stepwise regression …

Persistent link: https://www.econbiz.de/10014840364

Exploring a local council's change to an outcome measurement regime

Yie Tan, Chia; Lord, Beverley R.; Craig, Russell; Ball, … - In: Journal of Accounting & Organizational Change 7 (2011) 4, pp. 391-407

pressures affect managers in a local government body. Design/methodology/approach – By means of semi‐structured interviews with … four managers and a councillor at a major city council in NZ, the authors elicit a better understanding of the process of …. Community consultation was regarded to be beneficial because it encouraged managers to be people‐oriented and reduced …

Persistent link: https://www.econbiz.de/10014840371

Routine and change: the role of management accounting and control

Jack, Lisa; Mundy, Julia - In: Journal of Accounting & Organizational Change 9 (2013) 2, pp. 112-118

Purpose – The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK...

Persistent link: https://www.econbiz.de/10014840404

The changing role of management accounting in the transition from a family business to a non‐family business

Hiebl, Martin R.W.; Feldbauer‐Durstmüller, Birgit; … - In: Journal of Accounting & Organizational Change 9 (2013) 2, pp. 119-154

Purpose – The purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting. Design/methodology/approach – This paper is based on an online survey among all large and...

Persistent link: https://www.econbiz.de/10014840405

Shared service centres and the role of the finance function

Seal, Will; Herbert, Ian - In: Journal of Accounting & Organizational Change 9 (2013) 2, pp. 188-205

Purpose – The purpose of this paper is: to explore the concept of finance shared service centres (SSCs) through an interpretive case study based on a structuration in organizational fields framework; to explore the implications for the finance function, in terms of how finance both drives...

Persistent link: https://www.econbiz.de/10014840407

Comparing Thai and US businesspeople

Marta, Janet K.M.; Singhapakdi, Anusorn - In: International Marketing Review 22 (2005) 5, pp. 562-577

. Findings – American managers were more likely to perceive the unethical marketing behaviors to be more serious. American …

Persistent link: https://www.econbiz.de/10014827331