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Many banking efficiency studies have focused on conventional banks. Recently, Islamic banks have opened in many countries and operated in similar fashion to traditional banks. This chapter measures and compares Islamic banking efficiency to conventional banking efficiency represented by three European countries – Germany, Turkey and the United Kingdom. The study covers the period from 2005 to 2008 in measuring the X-efficiency using the non-parametric method, known as Data Envelopment Analysis (DEA). It reveals that Islamic banks are technically more efficient than conventional banks but are beset by lower allocative efficiency. This results in lower cost efficiency for Islamic banks in comparison to the more conventional banks in Europe.

The objective of the study is to prove the suitability between the implementation of human capital disclosures on the financial statements of local governments in Indonesia and the political system, economic system, legal system, social and cultural system, and accounting infrastructure system based on institutional theory. The study is carried out by conducting a meta-analysis on human capital disclosure fit to institutional theory. The study finds that it is more appropriate using accounting infrastructure system for human capital disclosures on the financial statements of local governments in Indonesia. Based on a meta-analysis, it is found that the normative isomorphism is widely used in Indonesia. It should be implemented on human capital disclosures on the financial statements of local governments in Indonesia. Then, it is also found that there are many regulations on human capital but there are only a few human capital disclosures on the financial statements of local governments in Indonesia.

Knowledge workers labor to meet their business goals with the support of practical information technology (IT) tools. IT advances can be organizational enablers, when aligned with business goals, and when selectively applied. Workplace leaders and their workers often experience a productivity paradox. This paradox forms an operational limit for current knowledge workers and organizational success. Performance management steps within a Balanced Scorecard (BSC) framework can help overcome workplace productivity paradoxes. The BSC frames and tabulates lagging and leading indicators of IT tools’ usage and soft skill engagements. These adaptive measures dashboard workplace progress and success for organizations of all sizes and in public and private sectors. Lessons can be learned from BSC deployment successes in several business sectors. Valued practices exist to pick / monitor / adapt organizational capability objectives, measures and HR initiatives. Can right IT tool(s) or application(s) help achieve aligned business goals? Yes. Certain IT applications can favorably frame learning and development (L&D) efforts and metrics for knowledge workers as most valuable players, or MVPs.How do knowledge workers and their business leaders manage and leverage these IT applications for employee L&D to improve organizational capabilities? How do they address and adapt to complex and chaotic business conditions, and manage disruptive technologies: a. Artificial Intelligence (AI), b. The Internet of Things (IoT), and c. Data Analytics? Prudent managers and workers can accommodate these conditions and disruptions with agile, productive BSC approaches to generate productivity-ware and to attain their aligned business goals.

The purpose of this chapter is to identify the most appropriate ways of defining the adoption and non-adoption of activity-based costing (ABC). This chapter uses the responses to a questionnaire survey of management accountants working in British manufacturing industry to test if there are differences across various definitions of adoption and non-adoption in the level of competition, product customization, manufacturing overhead cost percentage and operating unit size. When there are no significant differences between the groups making up each definition this indicates that the definition is appropriate and can be used to define adoption or non-adoption. The results of the research show that the only appropriate definition for ABC adoption is operating units that are currently using ABC. It is possible to define non-adoption in three ways as operating units that are not using ABC, but have considered it; those that are not using ABC, but have considered it except those intending to use it; and those that have rejected ABC, but have never adopted activity-based principles or have never previously used ABC. Comparisons between these two groups show that operating units that have adopted ABC are significantly larger than non-adopters, regardless of how non-adoption is defined. Prior research into the adoption of ABC has used a variety of definitions for the adoption and non-adoption of ABC without examining the appropriateness of these definitions. This chapter overcomes this deficiency by empirically testing the most appropriate definitions.

Because, for George Herbert Mead, the “social act” is the basic unit of analysis for understanding human social existence, and thereby, his entire body of thought, it demands much more critical attention than it thus far has received from sociologists. Here, his notion of the social act will be critically examined – in terms of his definition of social action, the underlying organizing principle he uses to explain it, the different fundamental forms of social action he identifies, and the basic operating elements that he contends comprise these forms – for the purpose of developing a better conception of social action than he provided. Mead sees social action as organized on the basis of “sociality,” expressing itself in two fundamental forms – “cooperative” and “conflictive.” He also views the cooperative form as comprised of five basic elements – attitudes, roles, significant symbols, attitudinal assumption, and common social objects – while the conflictive form is comprised of only the first four elements. After a critical examination of Mead’s social act is completed, an alternative and improved conception of social action, with domination as its organizing principle, is proffered. More importantly, it is argued that this new notion of social action, termed the “collective act,” provides the grounds for the development of a novel interactionist perspective, dubbed here “radical interactionism,” which is based on the principle of domination rather sociality. Thus, this new interactionist perspective, is dramatically different from the traditional interactionist perspective Mead and Blumer developed.

Organizational studies of time tend to be done by academic researchers rather than practitioners. This chapter builds on academic research to provide a practitioner perspective by reviewing time situated in theory and constructing two phenotypes: timescapes of business and social time. These timescapes are defined by six dimensions, each with a social and business time parameter. Organizational business and social timescapes have different functions and applications. Timescapes, with their concomitant dimensions and sets of parameters, are used differently by senior managers, middle managers, and entry-level managers. Three multi-level approaches (self, dyadic, and social relationships), composition theory, and compilation theory confirm these three managerial timescape usages. After a review of the theoretical bases of the timescape constructs and a brief discussion of the grounded, anthropological, research methodology used in the study, this chapter applies timescape theory and models to an extended time case study of the Procter & Gamble Company that frames the company's timescape understanding and use from a practitioner's view.

Rather than organize as traditional firms, many of today’s companies organize as platforms that sit at the nexus of multiple exchange and production relationships. This chapter considers a most basic question of organization in platform contexts: the choice of boundaries. Herein, I investigate how classical economic theories of firm boundaries apply to platform-based organization and empirically study how executives made boundary choices in response to changing market and technical challenges in the early mobile computing industry (the predecessor to today’s smartphones). Rather than a strict or unavoidable tradeoff between “openness-versus-control,” most successful platform owners chose their boundaries in a way to simultaneously open-up to outside developers while maintaining coordination across the entire system.

This paper analyzes the communal fund of a school alumni association in South Korea and attempts to expand the understanding of money's social role in maintaining its network. The analysis concentrates on the account book of the 1974 alumni association of Hani High School in Seoul and follows the expenditure traces of its communal fund since 1987. Over the last 30 years, money for the communal fund has been regularly collected at the alumni reunions and distributed on various ceremonial occasions, such as member weddings and funerals. By defining the alumni association as a type of kye, this study explores the correlation between the communal fund's operation and the members' belongingness in the association. Most of them have actively engaged in operating their communal fund. They have applied flexible management regulations, reflecting members' respective financial conditions and life events. In the distribution of their fund, not only economic principles but also moral and normative standards are manifested. The 1974 alumni association and their communal fund demonstrate the symbolic meaning of money and its active role in a community. It also challenges the widespread belief that money is an alienating object in the market society. Indeed, money has morality and the potential to help maintain social ties in the long run.

Globalization has created conditions in which business has become increasingly global. The combined effect of global business, intense competition, weakening of labor unions, and the inability of national governments to control the negative effects of globalization has created immense difficulties in the formulation and implementation of global labor standards. This research takes an ancient industry with a long tradition of international features and regulations, that is, the maritime industry, as a case study to understand the dynamics associated with the regulation of a global industry. The study argues that J. R. Commons' works at the turn of the century not only give us excellent insights into the creation of global markets and the need for global labor rights protection but also provide us with a solution, that is, the creation of an “authoritative commission.” Finally, the study suggests that there is a need to enhance the role of ILO as a global “commission” to regulate the industry. Presently, the ILO does not have the essential features for becoming such a commission. Therefore, ILO should develop three important characteristics: ability to include new emerging actors, decision-making based on consensus and dialogue, and sanction power to implement its standards. Based on the above principles, ILO can work as the center of a global regulatory regime in the maritime industry. Through its power of sanction, it will implement its standards mainly through states. But, at the same time, it will network with unions and NGOs and all other important actors in the industry at local, national, and global levels to detect and eradicate substandard shipping.