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This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies.
Abstract
Purpose
This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies.
Design/methodology/approach
This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.
Findings
Management decisions are increasingly subject to public inspection and evaluation. As the public's expectations of business leaders have risen, so too have the accompanying calls for broadening the scope of business training. All too many MBA programs are still falling short.
Practical implications
The paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations.
Originality/value
The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to‐digest format.
Details
Keywords
Srikant M. Datar, David A. Garvin and Patrick G. Cullen
The paper seeks to examine major challenges facing MBA programs and to argue that they will have to reconsider their value proposition. It aims to explore effective curricular and…
Abstract
Purpose
The paper seeks to examine major challenges facing MBA programs and to argue that they will have to reconsider their value proposition. It aims to explore effective curricular and programmatic responses as opportunities for MBA programs to innovate. The paper also aims to call for collective action across the business school field to effectively address these challenges.
Design/methodology/approach
The research is grounded in empirical methods including semi‐structured interviews, data on curricula, courses, applications, enrollments, tuition and fees, and faculty hiring, and case studies of particular institutions.
Findings
Business schools need to reassess the facts, frameworks, and theories that they teach, while also rebalancing their curricula to focus more on developing skills, capabilities, and techniques as well as cultivating values, attitudes, and beliefs.
Originality/value
The paper draws on original sources of qualitative and quantitative data to present a detailed picture of the current state of MBA education. It identifies eight unmet needs based on interviews with deans and executives, and proposes curricula innovations that address these needs.
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Keywords
Connie Rae Bateman, Neil C. Herndon and John P. Fraedrich
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP…
Abstract
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.
Despite the belief that software enhancements must be designed into software applications, there is only little research that has rigorously investigated the relationships that…
Abstract
Despite the belief that software enhancements must be designed into software applications, there is only little research that has rigorously investigated the relationships that exist between software characteristics and software volatility. The objective of this research is to investigate the relationship of software characteristics with software volatility and its theoretical model is based on two models for software volatility. In this study, software volatility refers to the frequency of enhancements per application. A survey of critical software applications used at a major integrated oil company was used to test the hypotheses. Findings indicate that complexity, software age, and program size are significant predicators for software volatility. These findings could assist companies in their decision process about choosing between maintaining existing software or replacing it, often at substantial financial cost.
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