Search results

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish‐based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history.

Management history has in the past 15 years witnessed growing enthusiasm for “critical” research methodologies associated with the so-called “historic turn”. This paper aims to argue, however, that the “historic turn” has proved to an “historic wrong turn”, typically associated with confused and contradictory positions. In consequence, Foucault’s belief that knowledge is rooted in discourse, and that both are rooted in external structures of power, is used while simultaneously professing advocacy of White’s understanding that history is fictive, the product of the historian’s imagination.

This paper explores the intellectual roots of the historic (wrong) turn in the idealist philosophies of Nietzsche, Croce, Foucault, White and Latour as well as the critiques that have been made of those theories from within “critical” or “Left” theoretical frameworks.

Failing to properly acknowledge the historical origin of their ideas and/or the critiques of those ideas – and misrepresenting all contrary opinion as “positivist” – those associated with the historic (wrong) turn replicate the errors of their theoretical champions. The author thus witnesses a confusion of ontology (the nature of being) and epistemology (the nature of knowledge) and, consequently, of “facts” (things that exist independently of our fancy), “evidence” (how ascertain knowledge of a fact) and “interpretation” (how I connect evidence to explain an historical outcome).

Directed toward an examination of the conceptual errors that mark the so-called “historic turn” in management studies, this article argues that the holding contradictory positions is not an accidental by-product of the “historic turn”. Rather, it is a defining characteristic of the genre.

Our purpose in this paper is three‐fold. First, we shall briefly describe what is almost a truism— that is, the classical (especially the Greek) intellectual heritage of the Arab‐Islamic scholars upon which the latter, imbued by their young faith, developed their own comprehensive synthesis. Second, as part of that synthesis, we shall explore briefly the economic thought of a few early‐medieval Arab‐Islamic scholastics who extended that heritage and wrote on numerous issues of human concern, including economics. Those discourses took place during what is sometimes called the “golden age” of Islam — a period that coincided roughly with the so‐called Dark Age of Europe. Parenthetically, it might be noted that one of 20th century's most prominent economists, the late Joseph Schumpeter (1883–1950) had, unfortunately for the continuity and evolution of human intellectual tradition, declared that period as “the Great Gap,” representing “blank centuries,” during which nothing of significance to economics, or for that matter to any field, was said or written anywhere — as though there was a complete lacuna over intellectual evolution throughout the rest of the world (Schumpeter, 52, 74; see Ghazanfar, 1991). And finally, we will provide some evidence as to the historically influential linkages of the Arab‐Islamic thought, including economic thought, with the Latin‐European scholastics‐a phenomenon that facilitated the European intellectual evolution. An underlying theme of this paper is predicated on the premise that the classical tradition (i.e., Greek knowledge, though not exclusively) is part of a long historical continuum that represents the inextricably linked Judeo‐Christian‐and‐Islamic tradition of the West. This theme, though not common appreciated, is amply corroborated through the writings of well‐known scholars from the East and the West (see, for example, Durant, Haskins, Myers, O'Leary, Said, Sarton, Sharif, and others).

Purpose – The purpose of this paper is to argue that the production of past workplace and organizational ethnographies needs to be better understood in their historical context. Design/methodology/approach – A programme of research work on the history of workplace and organizational ethnography is proposed, and a historiographical discussion outlines the purpose, scope and means by which such a project might be realised. Findings – The article highlights why organizational ethnographers should understand the history of their research practice. Originality/value – The paper suggests that a serious attempt is made to create a body of historical knowledge about workplace and organizational ethnography. The value of this would be to deepen the contribution ethnographic research makes to organization and management studies, and ensure that continuity and change in ethnographic research practices are better understood.

The purpose of this paper is to examine what qualities contributed to the durability of The Evolution of Management Thought (EMT) as a classic that provided scholars a grand narrative of management history for half a century. Specifically, this paper aspires to reveal how the EMT has overcome the boundedness of time over the past 50 years by being both timeless (signaling continuity/permanence) and historical (signaling change/contingency).

The authors analyze both the metaphorical (i.e. universal) and the historical (i.e. particular) meanings that the EMT authors have communicated over eight editions of the classic.

The authors found that Wren and Bedeian have managed to balance temporality and referentiality in the EMT by writing it as the “practical past” of management. The authors also found that the authors ensured the ongoing renewal of their classic by innovating it as an everlasting contemporary text.

This paper provides an original analysis of the EMT explaining why it is a “classic” of management history. The analysis presented in this paper reveals why this timeless work has been a singular touchstone that exemplifies the history of management discipline.

The purpose of this article is to study how the German historical schools are treated in the histories of economic thought as the background for an exploration of some historiographical issues in the history of economic thought.

The study describes the contributions of the members of the German historical schools from a variety of different viewpoints and attitudes toward the history of economic thought.

One conclusion is that several of the things most of the economists of the German historical schools desired are now part of mainstream economics. These include an enlarged scope of economics, changes in the role of the state in economic life, attention to the relationships of law and economics and recognition of the importance of history. Another conclusion is that several historiographical and methodological problems important for the history of economic thought need further study.

The study helps to explain and understand some historiographical aspects of the history of economic thought. It examines practices, principles, theories, methodology and forms of presentation of scholarly historical research on one subject in the history of economic thought.

In his explication of nationalist activity in Scotland since 1707, Tony Dickson, although falling into the realms of economic expressivism, must be commended for raising a number of important issues which have until recently been elusive, or, at least, never considered together. It is the inter‐relation of these issues which, for the first time, allows us to begin to develop a specific theory of Scottish Nationalism. These issues may be compartmentalised into three broad pre‐requisites:

The article presents a historical narrative model designed to encourage analytical thinking. My historical narrative inquiry model (a) teaches procedural knowledge (the process of “doing” history); (b) enhances interpretative skills; (c) cultivates historical perspectives based upon evidentiary history; and (d) encourages student authorship of historical narratives. The instructional model emphasizes small- and large-group activities, including oral presentations, discussions about primary documents, and considerations relative to the creation of written history. Students generate their own historical narratives in order to articulate their perspectives. The purpose of the model is to facilitate students’ historical understandings by developing more empathetic perceptions of the people of the past.

As documents, and the whole information and communication environment, become increasingly digital, it is natural to assume that physical location becomes of less importance. The aim of this paper is to highlight two newly published books, which remind us that this idea should be examined with a critical eye.

This editorial takes the form of a literature review and a viewpoint.

The paper finds books of this kind remind us that a physical place, a locality, has sometimes been a very powerful stimulus to the development of collections, of memory institutions, and of the advances in education and dissemination of knowledge which are associated with them. This is worth remembering as we move into a digital information world.

The paper offers the author's viewpoint as well as highlighting these two books which join a small number which have analysed and celebrated the history of intellectual advances in London.

The paper aims to investigate if the inflow of foreign direct investment to China is not a new phenomenon but one which is directly associated to the country's economic history.

The question is approached by studying the current FDI inflows and comparing them with those of the past.

It is found that FDI inflows to China are not a new phenomenon. In the pre‐communist China, Western multinationals had been extremely active surprisingly in the same geographical locations. Thus, the current FDI inflow is a repetition of the past.

The research was based on secondary data, already published in the international academic literature. However, the implications of the paper are associated with economic behaviour. It seems that today's investors have similar if not identical criteria with those of the past.

The value of the paper is to explain FDI inflows not as the outcome of traditional theoretical schemata (ownership, location, internalisation, market power approach, internationalization, etc.) but using the element of economic history and the repeated economic behaviour. Cultural parameters are also addressed.