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1 – 10 of 14Scholars have been conducting serious research on the human, organizational, and cultural aspects of mergers and acquisitions (M&A) for 30 years. Yet, over this period, there have…
Abstract
Scholars have been conducting serious research on the human, organizational, and cultural aspects of mergers and acquisitions (M&A) for 30 years. Yet, over this period, there have only been modest improvements in the M&A success rate. In this chapter, the author examines corporate combinations, describes how human factors contribute to their failure or success, and identifies key research questions whose answers can help to improve the M&A success rate in both financial and human terms. The author proposes research questions for the key phases of a deal, including buying a company and putting companies together. And, reflecting an emerging trend among some frequent acquirers to build an internal competence in M&A execution, the author also proposes research questions for how to accelerate the process of learning from past combinations to better manage future ones.
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This study investigates how education, scientific output, and the internet complement mobile phone penetration to affect technology commodity exports in sub-Saharan Africa for the…
Abstract
This study investigates how education, scientific output, and the internet complement mobile phone penetration to affect technology commodity exports in sub-Saharan Africa for the period 2000–2012. The empirical evidence is based on a generalized method of moments. The following main findings are established. The internet complements the mobile phone to boost technology goods exports and technology service exports. In addition, positive marginal effects are apparent in the roles of educational quality and scientific output on technology goods exports and technology service exports, respectively, while negative marginal impacts are apparent in the roles of scientific output and educational quality on technology goods exports and technology service exports, respectively. Practical and theoretical implications are discussed.
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Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami
This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and…
Abstract
Purpose
This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.
Methodology/approach
Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.
Findings
The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.
Practical implications
The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.
Originality/value
The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.
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To explain how cumulative efforts contribute to learning and literacy development.
Abstract
Purpose
To explain how cumulative efforts contribute to learning and literacy development.
Design/methodology/approach
A representation of how efforts lead to lasting growth is discussed through a variety of historical and current perspectives across content disciplines. This chapter includes depictions of how positive experiences can promote further success and recognizing one’s cumulative efforts and the effects from those are fundamental to educational attainment.
Findings
The value one places on tasks such as reading or writing is often aligned to the frequency with which those events occur. Students view their time and effort as capital; they are students’ most valued possessions, and how they allocate these commodities is a choice.
Practical implications
For students to become avid readers and writers, we must utilize a host of strategies to impress the notion that these activities are worth their attention, time, and investment.
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Concepts equip the mind with thought, provide our theories with ideas, and assign variables for testing our hypotheses. Much of contemporary research deals with narrowly…
Abstract
Concepts equip the mind with thought, provide our theories with ideas, and assign variables for testing our hypotheses. Much of contemporary research deals with narrowly circumscribed concepts, termed simple concepts herein, which are the grist for much empirical inquiry in the field. In contrast to simple concepts, which exhibit a kind of unity, complex concepts are structures of simple concepts, and in certain instances unveil meaning going beyond simple concepts or their aggregation. When expressed in hylomorphic structures, complex concepts achieve unique ontological status and serve particular explanatory capabilities. We develop the philosophical foundation for hylomorphic structures and show how they are rooted in dispositions, dispositional causality, and various mind–body trade-offs. Examples are provided for this emerging perspective on “Big concepts” or “Big Ideas.”
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Cross-cultural mergers and acquisitions (M&As) can generate the number of negative feelings and emotions among the survivors of the deal. These negative outcomes can range from…
Abstract
Cross-cultural mergers and acquisitions (M&As) can generate the number of negative feelings and emotions among the survivors of the deal. These negative outcomes can range from lowered commitment, lack of productivity, and talent loss to the more serious work alienation. Hence, this chapter is an attempt to identify the employees’ level of commitment and their feelings of alienation in the post-M&A integration phase. Also, provided training has proven to be important in building employee commitment and mitigating the feelings of alienation, this studies the relationship of these psychological outcomes with the different kinds of training provided to them during post-M&A situations. The vast literature review studied revealed a significant relationship between employees’ perceived effectiveness of training and their level of commitment with the newly merged firm, while an inverse relationship was found with employees’ feelings of alienation. This chapter has crucial implications for researchers and practitioners.
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Ayodeji E. Oke, Seyi S. Stephen and Clinton O. Aigbavboa