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Article
Publication date: 1 March 2003

Richard Mattessich and Hans‐Ulrich Küpper

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most…

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Abstract

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

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Review of Accounting and Finance, vol. 2 no. 3
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 5 November 2018

Joshua Aboah, Mark M.J. Wilson, Karl M. Rich and Michael C. Lyne

The analysis of the concept of resilience in supply chain management studies mostly focuses on the downstream side of the value chain and tacitly assumes an unlimited…

Abstract

Purpose

The analysis of the concept of resilience in supply chain management studies mostly focuses on the downstream side of the value chain and tacitly assumes an unlimited supply of raw materials. This assumption is unreasonable for agricultural value chains, as upstream disruptions clearly have a material impact on the availability of raw materials, and indeed, are a common source of supply problems. This paper aims to present a framework for the operationalisation of the concept of socioecological resilience in agricultural value chains that incorporates upstream activities.

Design/methodology/approach

A citation network analysis was adopted to review articles. A conceptual framework is then advanced to identify elements of resilience and indicators relevant to tropical agricultural value chains.

Findings

There are limited studies that assess resilience in the food chain context. Flexibility, collaboration, adaptability and resourcefulness are key elements for assessing resilience at the individual chain actor level. However, the paper argues that adaptability is the relevant element for the assessment of resilience at an aggregate food system level because it considers the alteration of a system’s state of resilience.

Practical implications

The proposed framework and propositions accommodate stakeholder interactions in the value chain and could serve as a tool to guide the assessment of resilience in agricultural value chains.

Originality/value

This paper is one of the few to extend resilience to cover the socioecological interaction aspects for supply chains that yield the raw materials needed for continuity in channel-wide value creation processes.

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Supply Chain Management: An International Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 1 April 1988

Paul Nieuwenhuysen

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used…

Abstract

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

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The Electronic Library, vol. 6 no. 4
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 4 June 2019

Christopher Karl Köhr, Armando Maria Corsi, Roberta Capitello and Gergely Szolnoki

This study aims to investigate the relationship between organizational systems, market orientation, family culture and the long-term business performance of family…

Abstract

Purpose

This study aims to investigate the relationship between organizational systems, market orientation, family culture and the long-term business performance of family businesses in the wine sector in three countries.

Design/methodology/approach

A survey by questionnaire was undertaken with 123 wineries in Australia, Germany and Italy. Multiple-item measurement scales and multiple regression models were used to investigate mediation effects.

Findings

The findings indicate a marked influence of organizational systems and family culture on financial performance. Market orientation fully mediates the effect of family culture and partially mediates the effect of organizational systems on financial performance.

Practical implications

From a managerial perspective, this research indicates the central role of family culture when evaluating a firm’s capabilities and potential in the long term. The findings and their implications are of immediate concern for family firms in the wine sector.

Originality/value

For the first time, the antecedents of market orientation are investigated through simultaneous application of two key frameworks from marketing research and family business research in a single joint analysis.

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Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This…

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Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

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Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 11 June 2018

Jessica L. Robinson, Karl Manrodt, Monique Lynn Murfield, Christopher A. Boone and Paige Rutner

The purpose of this paper is to propose and test a dual pathway model whereby addressing the question, “What are the effects of supply chain orientation and organizational…

Abstract

Purpose

The purpose of this paper is to propose and test a dual pathway model whereby addressing the question, “What are the effects of supply chain orientation and organizational identification on internal integration and supplier integration?”.

Design/methodology/approach

A survey design was performed to collect data from supply chain professionals regarding their organization’s supply chain orientation (SCO), organizational identification (OI) and achieved states of both internal and supplier integration. Partial least squares-structural equation modeling was performed to test the dual mediating pathways.

Findings

The results show that internal integration partially mediates relationships between SCO and supplier integration and for OI and supplier integration. In comparing the mediating effects to test competing theories, the SCO path yields stronger complementary partial mediation. This supports the proposition that SCO and OI mutually exist within an organization and influence achieved integrative behaviors. Additionally, results suggest the behavioral spillover effect exists for an internally integrated organization that has also achieved supplier integration.

Originality/value

This research makes several contributions to extant literature, including finding that SCO contributes to levels of achieved integration. Also, this research theoretically integrates literature on the social dilemma associated with supplier integration and the behavioral spillover effect, suggesting that SCO allows for positive internal integrative behaviors to spillover to integrated suppliers. Finally, this research contributes to research on OI by finding achieved integration is an outcome, which refutes a dominate theory that explains OI facilitates negative behaviors toward external organizations.

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The International Journal of Logistics Management, vol. 29 no. 4
Type: Research Article
ISSN: 0957-4093

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Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 March 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 19 June 2017

Christopher Karl Köhr, Giulio Malorgio and Maurizio Aragrande

The purpose of this paper is to explore the determinants of internationalisation among late starters in the wine sector. Strategic implications for small and medium…

Abstract

Purpose

The purpose of this paper is to explore the determinants of internationalisation among late starters in the wine sector. Strategic implications for small and medium enterprises (SMEs) in a young wine producing region are derived based on the findings.

Design/methodology/approach

Data were collected through a quantitative survey among 38 wineries that are engaged in export activity in the Romagna wine producing area (Italy). Both multivariate analysis of cardinal company data through multiple and fractional regression models as well as nonparametric analysis of Likert-type survey elements were carried out.

Findings

The study identifies several determinants that affect the export intensity of businesses in the sample: Resources within the business turn out to be important, as well as the choice of distribution partners. Characteristics of exported goods were found to differ on comparing intra- and extra-EU exports.

Practical implications

Competitiveness in the international marketplace is closely linked to the product quality, distribution network and productivity of a firm. Regional networks can help businesses to develop these factors, overcome export barriers and strengthen the competitiveness of a region as a whole.

Originality/value

This study investigated the determinants of internationalisation in a wine producing region which is considered a late starter of internationalisation in the wine industry and it is the first one spotlighting on a regional firm-level in the Italian wine industry.

Details

International Journal of Wine Business Research, vol. 29 no. 2
Type: Research Article
ISSN: 1751-1062

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