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This paper takes a critical look on the received paradigm and points out that its fundamental problems are methodological in nature. The epistemological basis of…
This paper takes a critical look on the received paradigm and points out that its fundamental problems are methodological in nature. The epistemological basis of inductivism and the reductionist agenda underlying the psychologistic individualism which form the core of the neoclassical methodology, for instance, do not lend themselves to the achievement of ethical endogeneity. It then presents an ethico‐economic paradigm based on the Islamic principles and argues that such a paradigm not only offers an alternate characterization of the learning process and a richer preference structure but also ensures its ethical endogeneity.
This article presents an approach for measuring consumer preferences in developing countries. The role of marketing research in developing countries and the salient…
This article presents an approach for measuring consumer preferences in developing countries. The role of marketing research in developing countries and the salient factors which have an impact on how marketing research should be conducted in these countries are briefly discussed. The popular preference measurement procedures developed in the advanced nations are briefly reviewed and found to be unsuitable for use in developing countries. Hence, an alternative approach is proposed which reduces the data collection demands imposed on the respondents. It makes use of pictorial or visual stimuli and requires input from the respondents using a simple binary scale. An empirical investigation illustrating the proposed approach is reported. The convergent validity of the proposed procedure is assessed and found to be highly satisfactory.
Informed by upper echelons theory, the purpose of this paper is to synthesize the current knowledge on finance managers in family firms and to suggest valuable future…
Informed by upper echelons theory, the purpose of this paper is to synthesize the current knowledge on finance managers in family firms and to suggest valuable future research avenues.
The paper is organized as a theory-informed literature review. Based on a keyword search in electronic databases, 17 journal articles that deal with finance managers in family firms were identified. In light of upper echelons theory, the results of these articles were analyzed and future research needs were identified.
Overall, the current knowledge on finance managers in family firms is scant and fragmented. At the same time, this paper’s review findings indicate that finance managers can play decisive roles in family firms, which is why we need further research on their roles. Upper echelons theory is suggested in this paper as a theoretical framework that is well suited to guide such further research.
This is the first review of the academic literature on finance managers in family firms. Its main value lies in providing a theory-informed synthesis of current research on this topic and highlighting fruitful future research avenues.
The article makes a comprehensive study of the development ofsocial economic thought in the history of economic doctrines. Traces ofsocial economic development are dated…
The article makes a comprehensive study of the development of social economic thought in the history of economic doctrines. Traces of social economic development are dated back to the Physiocrats and moral philosophers and reference is made to the early Arab works in the developments of these social economic doctrines. The social economic thought in the classical school of economic theory is critically studied. It is shown that with the advancement of economic theory in the hands of the neoclassical school and its latter‐day developments social economic doctrines receded from mainstream economics. The contemporary social economists in North America have fallen into the trap of these neoclassical approaches applied to the study of social economic phenomena. The article also shows that similar neoclassical and ethically neutral traces continue in the works of the mixed economy theorists, institutionalists, macroeconomists, monetarists, rational expectations hypothesists, public and social choice theorists of all types. Thus, the whole gamut of mainstream economics is shown to be trapped in an epistemological and methodological quandary as to how ethical phenomena are to be treated rationally in the framework of economic theory.
WITH the passing of Easier the British librarian enters upon summer arrangements and a new financial year at the same time. There have been no severe complaints of undue financial “cutting” from public librarians; but there has been no very lusty jubilation caused by undue amplitude in appropriations. We may be grateful that in the general Stringency matters are not worse than they are. Our time will come. As for the summer work of libraries: of late there has been a tendency for the issues, during what are usually thought to be the slacker months, to approximate to those of winter time. This is not wholly, or even largely, due to the organization of holiday literature exhibitions and similar “added” activities, but it appears to be the result of increased reading habit. At the same time it must be remembered that last summer was not an out‐door one.
The functionalist paradigm has informed much of marketing research. In the last several decades, however, there has been increasing debate about the philosophy of science…
The functionalist paradigm has informed much of marketing research. In the last several decades, however, there has been increasing debate about the philosophy of science in marketing research. Today, some of the best‐known marketing researchers subscribe to a more interpretive paradigm. But how is this translated into publications in top marketing journals? Attempts to gauge marketing academe’s receptivity of alternative paradigms by surveying a sample of articles published in some of the top journals in the field. From 1970 to 1997, a slight shift towards the interpretive paradigm was found, but these researchers face an uphill battle in terms of acceptance as “mainstream”.
Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments…
Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.