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We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality…
We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.
The papers in this issue were given at the 25th Annual Conference, held at Bristol University from 22nd to 25th September, 1950. Some 230 delegates from the British Isles, the Commonwealth and Europe were welcomed to dinner on Friday evening by Sir Philip Morris, C.B.E., M.A., Vice‐Chancellor of the University, and Lady Morris. No papers were given on Friday evening, Mr. J. E. Wright arranging an informal dance after dinner.
This chapter discusses the origins of social entrepreneurship and the history. It sets this within our understanding of the current world, postmodern breaks with the norms…
This chapter discusses the origins of social entrepreneurship and the history. It sets this within our understanding of the current world, postmodern breaks with the norms of the market and definitions and redefinitions of community within society. It discusses a number of features and theories which may explain the way such enterprises have become more significant with society and have permeated the globe. In doing so, this chapter acts as an introduction to this volume and sets the scene for the extended discussions which comprise the remaining chapters in this volume.
Sir Raymond Streat, C.B.E., Director of The Cotton Board, Manchester, accompanied by Lady Streat. A Vice‐President: F. C. Francis, M.A., F.S.A., Keeper of the Department…
Sir Raymond Streat, C.B.E., Director of The Cotton Board, Manchester, accompanied by Lady Streat. A Vice‐President: F. C. Francis, M.A., F.S.A., Keeper of the Department of Printed Books, British Museum. Honorary Treasurer: J. E. Wright, Institution of Electrical Engineers. Honorary Secretary: Mrs. J. Lancaster‐Jones, B.Sc., Science Librarian, British Council. Chairman of Council: Miss Barbara Kyle, Research Worker, Social Sciences Documentation. Director: Leslie Wilson, M.A.
A food security indicator for technology impact assessment is needed that can be constructed with available data, is comparable over time and space, and represents the…
A food security indicator for technology impact assessment is needed that can be constructed with available data, is comparable over time and space, and represents the multiple dimensions of food security.
In this chapter, we review some commonly used food security indicators, analyze the extent to which these indicators satisfy key criteria, and introduce a food security indicator constructed for use in an economic impact assessment and that exhibits a number of desirable properties.
This income-based indicator is similar to a consumption-based poverty indicator, utilizing an estimate of the income required to purchase a food “basket” that meets nutritional requirements and comparing the food security income requirement to a household’s per capita income.
The applicability of the indicator is illustrated with an analysis of the impacts of legume inoculation technology developed for smallholder farms in Tanzania and other parts of Africa. We conclude with a discussion of suggested improvements for food security indicators used for technology impact assessment.
This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of…
This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either explicitly use shareholder value techniques also known as Value‐Based Management (VBM), or explicitly do not use such techniques. The analysis undertaken is based upon the finding of semi‐structured interviews with company representatives which formed the first part of the data collection process of the project. The analysis traces the interactions between corporate objectives, decision making criteria, performance measurement systems and executive incentive schemes in order to develop an understanding of the effects of such shareholder value techniques upon corporate behaviour. The literature reviewed suggests that the other aspects of the planning and control system should be aligned with the corporate objectives whether a company has adopted VBM or not. Therefore this research contributes new evidence on the use of VBM techniques in the UK and also more generally on whether VBM and non‐VBM companies internal planning and control systems are aligned.
It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed…
It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed the idea of the epic story is one which permeates history to such an extent that it can be considered to be omnipresent.
It is argued that this cohesive role remains crucial today and so myths remain relevant to us today. The design of the chapter is to show this relevance in business behaviour. This is explored through a consideration of corporate reporting.
It is demonstrated that these myths continue to be reinvented in modern form. For individuals these myths provide a source of strength and a sense of roots and values; they offer a mirror to reveal the source of our anxieties and the means by which they might be resolved.
In this chapter therefore the modern myths of the hero are explored in the context of managerial behaviour in organisations. In order to explore this there is a need first to consider the psychoanalysis of managerial behaviour before considering the mythic dimension of such reporting.
Practical and social implications
This paper demonstrates that organisational stories have a vitally important role in organisational cohesion and development.
The psychoanalytic approach provides an understanding which is not available through other methodologies.
The objective of this paper is to extend research findings obtained in a preliminary survey of currency risk management in UK multinational companies (Collier and Davis…
The objective of this paper is to extend research findings obtained in a preliminary survey of currency risk management in UK multinational companies (Collier and Davis, 1985) by presenting a case study analysis of currency risk management practice in large UK and US multinational companies. The research is specifically concerned with aspects of the management of foreign currency transaction and translation risk by multinational companies and the extent of risk aversion in the policies adopted.
Research on creativity highlights feedback as an important driver of creative ideas. However, it advances a rather mechanistic understanding of communication, which…
Research on creativity highlights feedback as an important driver of creative ideas. However, it advances a rather mechanistic understanding of communication, which obscures the specific practices in feedback interactions as well as their constitutive role in shaping creative ideas. In this paper, we advance conceptual arguments on how actors interact in communicative feedback processes on creative ideas. By drawing on the theory of communicative action by Jürgen Habermas and Hans Joas’ theory of creative action, we develop a more complex and nuanced understanding of creativity as a phenomenon that is constituted in communication. These authors’ work draws conceptual attention to the practices through which actors negotiate the novelty and usefulness of creative ideas in communicative interactions, the important role of feedback givers as creative actors, and “spaces for play” as a communicative sphere that allows creativity to emerge. We extend the literature on creativity by introducing a theory of communicative and creative action that offers to unpack communicative interactions through which creativity does or does not come into being.