Article Outline
- 1. Democratising the future
- 2. Learning to participate
- 3. Anticipatory action learning
- 4. Beyond planning
- 5. Freeing the mind
- 6. Reimagining conversation
- 7. Global multilogue
- 8. Questioning the future
- References
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1.
The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard 总被引：1，自引：0，他引：1
Hanne Nrreklit 《Accounting, Organizations and Society》2003,28(6):591-619
The Balanced Scorecard currently receives much attention. This article analyses the means by which the authors of The Balanced Scorecard have created that attention. Is it the result of a new and convincing theory, or is it merely the result of persuasive rhetoric, where convincing theory differs from solely persuasive rhetoric in that concepts and claims are based on sound argumentation? The article concludes that the text is not so convincing as persuasive—a feature characteristic of the genre of management guru texts; and, at the end, the article discusses the reasons for and appropriateness of such a genre and the consequences that should follow from the results of the analysis. 相似文献
2.
In this article, we challenge the hegemony of western science fiction, arguing that western science fiction is particular even as it claims universality. Its view remains based on ideas of the future as forward time. In contrast, in non-western science fiction the future is seen outside linear terms: as cyclical or spiral, or in terms of ancestors. In addition, western science fiction has focused on the good society as created by technological progress, while non-western science fiction and futures thinking has focused on the fantastic, on the spiritual, on the realization of eupsychia—the perfect self.However, most theorists assert that the non-west has no science fiction, ignoring Asian and Chinese science fiction history, and western science fiction continues to ‘other’ the non-west as well as those on the margins of the west (African–American woman, for example).Nonetheless, while most western science fiction remains trapped in binary opposites—alien/non-alien; masculine/feminine; insider/outsider—writers from the west’s margins are creating texts that contradict tradition and modernity, seeking new ways to transcend difference. Given that the imagination of the future creates the reality of tomorrow, creating new science fictions is not just an issue of textual critique but of opening up possibilities for all our futures.
Science fiction has always been nearly all white, just as until recently, it’s been nearly all male(Butler as quoted in [1]).
Science fiction has long treated people who might or might not exist—extra-terrestrials. Unfortunately, however, many of the same science fiction writers who started us thinking about the possibility of extra-terrestrial life did nothing to make us think about here-at home variation—women, blacks, Indians, Asians, Hispanics, etc [1].Is all science fiction western? Is there non-western science fiction? If so, what is its nature? Does it follow the form and content of western science fiction, or is it rendered different by its own local civilizational historical processes and considerations? Has western science fiction moulded the development of the science fiction of the ‘other’, including feminist science fiction, in such a way that anything coming from outside the west is a mere imitation of the real thing? Perhaps non-western science fiction is a contradiction in terms. Or is there authentic non-western fiction which offers alternative visions of the future, of the ‘other’? 相似文献
3.
In their 1981 study “Are Auditors' Judgments Sufficiently Regressive?” [Journal of Accounting Research (Autumn 1981) pp. 323–349] Joyce & Biddle found that auditors underweighted base rates relative to a normative standard (Bayes' theorem), but appeared to be more sensitive to base rates than other subject groups. This study extends their results by addressing three questions raised by their findings: (1) Do auditors generally possess greater ability to recognize and utilize base rates than other decision makers? (2) Did the auditing context of the Joyce & Biddle experimental problems influence the results? and (3) Is it the framing of the experimental problems that influenced the apparent integration of base rates?Using students and auditors as subjects, the following five experiments replicate selected Joyce & Biddle experimental problems. The results suggest that it is the framing of the Joyce & Biddle experimental problem that drive their results rather than attributes of auditors or auditing context. 相似文献
4.
Has the future of art fallen irredeemably into the grip of the ‘creative industries’ directed by a consortium of public and private cultural entrepreneurs? Is democracy the natural guardian of artistic independence? Or has the cultural policy agenda of neoliberal democracy solidified into a managerial instrumentalization of art geared to the functions of the market and the state? European Cultural Policies: 2015 provides a model introductory text for a discussion of these vital issues in near future forecast. The authors of the report are independent curators operating from dissident research groups whose aim is to challenge the dominant neoliberal model of cultural enterprise and offer viable alternatives to it. This paper examines the report's diagnosis of a symptomatic cultural predicament and its proposals for future recuperation. 相似文献
5.
Information theory, while claiming universality, ignores civilisation and spiritual perspectives of knowledge. Moreover, the information society heralded by many as the victory of humanity over darkness is merely capitalism disguised but now commodifying selves as well. This essay argues for a more communicative approach wherein futures can be created through authentic global conversations--a gaia of civilisations. Current trends, however, do not lie in that direction. Instead, we are moving towards temporal and cultural impoverishment. Is the Web then the iron cage or can a global ohana (family, civil society) be created through cybertechnologies? Answering these and other questions are possible only when we move to layers of analysis outside conventional understandings of information and the information era and to a paradigm where communication and culture are central. 相似文献
6.
In this paper we study the stability (in the L
p
as well as for the almost sure convergence sense) of the optimal investment-consumption strategy with respect to the choice of the utility function.Received: February 2003, The authors want to thank an anonymous referee as well as an associate editor for their useful comments and suggestions (in particular, the development on the speed of convergence). The authors also thank R. A. Dana for helpful discussions and W. Schachermayer for careful reading. 相似文献
7.
This paper proposes experimenting with anticipatory action learning for helping to create the future. It is an interactive process that relies strongly on a central thread of conversation among a variety of participants, from multiple perspectives, concerned with the social unit or project. Basically, anticipatory action learning is action research modified for foresight. It integrates research/search with decision and action, and downgrades the prerogative of a research elite, empowering all participants. Conversation allows meaning from a range of different worldviews to be shared and negotiated for studying, theorising and otherwise engaging the future—and more importantly, for helping to create it. Criteria are proposed for anticipatory action learning and procedural and administrative limitations are addressed.The visions we have about our own futures vary according to the mindset each of us stands in. It would be fascinating to compare the personally envisioned futures of everyone at an international meeting of futurists. Our futures should converge in some way where we share common interests as futurists, and diverge on the point of intercultural variety. But, would they differ from each other as widely as those of Aung San Suu Kyi and the Burmese generals?It would be even more telling to compare the range of alternative futures envisioned by world leaders with the visions of their constituents and especially, say, with the visions of a woman in Africa’s Central Lakes region and of the homeless in Osaka.In a similar way, the means of engaging the future in order to study it, and its uncertainties, and the way people think about it, are variously dependent on the mindsets of the scholars and researchers, and the realities they find themselves in. Methodologies of futures studies range across the predictable: from empirical quantitative projection (linear and non-linear); to qualitative interpretation and critical analysis; and to participatory action research or its associate, action learning.Then, futures studies differs according to the disciplinary framework of the researcher, whether in physics, ecology, complexity science, social science and the humanities, critical cultural theory or philosophy. Further, there is the division of the pragmatic and academic perspectives.Actually, the very fact of having a formal methodology is itself derived from a dominant civilisational and ethical perspective, mainly Western.There is another important distinction in futures studies. On the one hand, there is the perspective from which futurists research, analyse and critique the future, or more precisely what other people think and say about the future. On the other, there is the perspective from which people in the focal social unit may think and act to create their own futures.Then, acting to create a future poses at least two further distinctions depending on whether one believes the future is structurally preordained, or whether human interaction and intervention play a significant part.It is from the perspective of participative human agency acting to create one future or another, at least partially, that this paper proceeds.Before going further, let us address the question of whether future-creating can rightly be claimed to constitute the study of the future, or future studies. If it is not part of futures studies, then at least future-creating activity does rely on input from the field, the results of studying and reflecting on alternative options for the future—futures, plural. Whatever way we look at creating the future, as opposed to merely researching data about it, the activity does represent a fairly direct, personal engagement of the future, as much as anyone can do about a time–space that has yet to arrive. This is an important distinction, since many empirical futures studies do not so directly engage the future, well not personally. Rather, they examine stated opinions of others about future options, and other people’s preferences, emerging issues and the like, themselves all valuable activities.
If, as Michel Godet has said, ‘...the future is not written anywhere and has still to be built...’ [[1]], creating the future is a central activity which at least deserves full consideration by the field of futures studies, especially if it relies on the analysis and critique of data generated or accessed around the activity itself.
1. Democratising the future
Creating the future can be controlled by the wealthy, powerful and famous, and their minders and lackeys. But in the spirit of democracy, future-creating would seek to ensure that people who have a stake in the future, either through their likely habitat there, or their successor generations, should be able to participate in that creation. This does not happen with the more traditional methodologies of futures studies, where experts stand aside from the vast majority of other citizens.A methodology, a procedure even, that permits such participation can generically be termed as participatory action research. It allows relative freedom from structure and process to encourage invention and more diverse exploration of the perspectives and issues than are often allowed with any other single methodology. In fact, participatory methods usually employ a range of other methodologies, to input data for analysis and critical reflection.But participation is not without its limits, which could be why so much futures work is done by experts. We have limited opportunities, in even the most so-called democratic societies, for participation in action research by more than a chosen handful of people. It is therefore not surprising that most action research happens within small, discrete communities, be they villages, classrooms, or even prisons.In fact, participative activity is valued less highly than adversarial competition, and this could be a good argument against its use. It can be threatening to the controlling elite. But have we given it a fair trial?2. Learning to participate
Whatever, we should not be blind to the problems of action research, flagged elsewhere: [[2]], including:- • the difficulty of finding participants willing and able to engage in protracted and intense inquiry, including particularly the people who hold power and decision authority;
- • the difficulty of building mutually inclusive communication frames of meaning between participants, including the experts and others; and
- • the necessity to maintain vigilantly the distinction between action that advances open inquiry and decision, and instrumental action for its own sake.
3. Anticipatory action learning
Anticipatory action learning seeks to link inquiry, anticipation and learning with decisions, actions and evaluation, during an openly democratic process. The communication style needs to be what Lee Thayer [[3]] once called diachronous, as opposed to synchronous. By diachronous Thayer means that the goals and the means for achieving them are decided during the participation process itself. With synchronous or top-down communication, the goals and the means are imposed before the participation begins.Anticipatory action learning, as proposed here, borrows from the seminal concepts of Morgan and Ramirez [[4]]. They see action learning as holographic, as a means of developing capacities for people to investigate and understand their own situations, and to go further, to decide and act within an ongoing social context.This stands in contrast to the approach of more conventional methodologies where research seeks primarily knowledge and understanding. Important as these needs are, they can be taken out of their social context into that of the expert researcher.As with Morgan and Ramirez, anticipatory action learning needs to meet certain criteria. It should be democratic, multilateral and pluralistic. It needs to empower and be proactive, linking individual with social transformation. Thus, it would integrate different levels of understanding in an evolving and open-ended way. In this sense, creating intelligent and humane action is more important than contributing to formal knowledge.I would change this slightly, first by saying that it should be anticipatory and interactive, or preactive, rather than proactive. What is envisaged is a collaborative, anticipatory activity. The term “proactive” most often suggests a determinism that I doubt is intended by Morgan from his successive writing. Proaction is a notion that has been appropriated by can-do marketing, among others, to impose preordained change.Second, I would prefer to use the term coevolutionary, again to stress pluralistic mutual adjustment, since one criticism of evolution suggests it is still based in a progressive determinism.Simply put, anticipatory action learning is a matter of taking one of the many well-developed action learning processes, such as that of Peter Checkland [[5]], and adding the anticipatory component. In such a case, it is important that the spirit and integrity of exploring alternative futures be observed.4. Beyond planning
Anticipatory action learning differs from much of the scenario planning that happens today, even if conducted in a participatory way. There needs to be more deliberate attention to exploring a full range of alternative futures, from the probable to the possible, the preferred to the undesirable, not forgetting the futures that are not easily seen from a conventional mindset. Scenario planning still tends to extrapolate from the past more than work back from the future. Anticipatory action learning does use trend analysis for suggesting certain alternative futures, but seeks to backcast from future visions to infer the actions along the way, including the first steps to be taken in the present.Characteristics of the process, include:- • Identifying the people who will take part in the activity, hopefully as many of the social unit as possible, and inclusive of as many views as possible.
- • Defining the scope of the anticipation.
- • Collaboratively agreeing on what is to be explored and how, during the process itself, not as preordained objectives.
- • Collecting data, via an appropriate variety of methods and procedures, with agreement on who gathers what.
- • Analysing and critically deconstructing the data, with particular attention to the consequences of trends and changes.
- • Developing alternative futures, scenarios or visions (plural).
- • Reflecting on the alternative futures envisioned.
- • Deciding which futures to prevent and which to pursue actively.
- • Developing actions for participants to create preferred futures.
- • Re-evaluating early action.
- • Reiterating the process.
5. Freeing the mind
Human groupings show a tendency to stay in the conventional wisdom, or slip back into it for comfort, whether in small groups or the wider society. Scott Burchill [[6]] suggests that defining the ‘spectrum of permitted expression is a highly effective form of ideological control’, even in so-called free societies.He evokes George Orwell’s warning in Animal Farm [[7] that, in a democracy, an orthodoxy is a body of ideas which it is assumed all ‘...right-thinking people will accept without question...’. Anyone who challenges the prevailing orthodoxy finds himself (sic) silenced with surprising effectiveness.More work needs to be done on how to encourage divergent thought in conversation to ensure that a range of alternative future options emerges, including some off-the-wall thinking. One suggestion that can be helpful is to ensure a range of different perspectives is present.As with participatory processes, conversation has its limitations and problems.The act (or is it art?) of conversation is often discounted, even ridiculed, in contemporary scholarly inquiry perhaps because it appears to lack the formality of structure and process that characterise most traditional methodologies. Is this because we take conversation for granted, and have not adequately studied it, or because we intend respectfully to value the systematic methodological processes we spend so much hard time mastering in the academy? Or are both factors at work? The answers beg further research elsewhere.6. Reimagining conversation
In a series of broadcast talks, historian Theodore Zeldin [[8]] argues for the value of conversation, in certain forms, though neither specifically for research—nor, perhaps more accurately, for futuring; for search. The kind of conversation he is interested in begins with a ‘willingness to emerge a slightly different person’. The really big scientific revolutions have been the invention not of some new machine, but of new ways of thinking, as with the Renaissance and the Enlightenment.But can an individual expect to have an impact on other than oneself, if the world is controlled by powerful economic and political forces, as we see in the new globalisation? Does that justify not trying?Zeldin points out that revolutions such as the Renaissance and the Enlightenment are not the inventions of some machine but of the ways we talk about things. To him, the world is made of ‘individuals searching for a partner, for a lover, for a guru, for God’. But he calls for a new conversation that develops equality, opening up to each other in an entirely natural way. And further, ‘we need a new kind of novel and film to create visions of how people can live together as equals, with humour’.It seems that conversation can aid the search for a compelling image of the future, which, if we follow Johan Galtung, can be a potent force for change.Compelling images can be constructed autocratically or democratically. If the process is democratic, it allows the unbridled negotiation of meaning in order to construct images or visions in a collaborative way. It allows people to generate understandings that help them act in their own situation.Thus anticipatory action learning, incorporating conversation as it does, partly systematic and open, should ideally enable a rich exploration of a range of visions of the future from multiple perspectives, including the undesirable. There is nothing likely to be so compelling as the obverse of the undesirable future.7. Global multilogue
An example of the use of conversation for exploring alternative futures can be found in UNESCO’s 21st Century Dialogues in Paris, in September 1998. Compared with anticipatory action learning, the UNESCO event represented a relatively more ceremonially moderated use of conversation in global futures studies. The dialogues did not intentionally use action learning or action research, although that does not say the event was not thoughtfully designed.The UNESCO experience did show how the process of human dialogue—or better, multilogue—as an alternative to more formal methodologies, becomes problematic because of our epistemological distances from one another. Such distances are the result of often dramatic variations in culture, language, gender, history, attitudes towards subjectivity, objectivity and intersubjectivity, and our understandings and misunderstandings of the future.Conversation, especially when multicultural and interdisciplinary, also poses a dilemma. While cultural, linguistic and epistemological diversity ideally allow a rich array of perspectives on issues about the future, and thus a plurality of meanings, the very difference in perspectives contributes to difficulties in understanding each other. We only have to look at other cultures’ metaphors to realise this. And conversation which starts with the clean slate of a relatively distant future, say 50 or more years ahead, is not immune to conflict, even psychological and other forms of violence—interinstitutional and interpersonal.Events such as the 21st Century Dialogues will most likely be replicated in a variety of forms as we settle into a new “millennium”, unless futures interest has faded with millennial madness. In such dialogues, futurists would have an ideal opportunity to experiment with inclusive multicultural conversations as the means of navigating and negotiating through the differences that result from our divergent thoughts and proposals. But discrimination needs to be minimised against participants who do not speak or understand the main international languages.Other things that need to be taken into account when facilitating conversation are the structure, including the setting, and the process of conversation. Relative lack of structure, with minimum control of process, now sits quite comfortably with many people from American and Australian cultures, for example, while Russians and East Asians demand mandated structure and process. Timetabling, seating, ambience and allowing for the inarticulate to participate are also considerations.These requirements vary according to one’s cultural experiences and we need to experiment with ways to make people comfortable and to encourage their participation in open conversation when they come from a variety of backgrounds, including those that have experienced severe oppression. A big, echoing assembly hall with theatre-style seating is no longer necessarily the ideal venue for certain contemporary global citizens. But then again, it is for others, and we are still building plenty of such halls.8. Questioning the future
Conversation, also, needs to encourage the asking of questions, as well as the advocacy of ideas and ideals. It seems important, too, that we find new questions to ask, not simply the same, tired questions founded in the much-discussed issues derived from well-identified problems and categories often determined by academic disciplines and other vested interests.21st Century Dialogues did ask some important new questions, such as: what is the new social contract for the third industrial revolution and accompanying globalisation? We need more such questions, especially about emerging issues—those that are not yet in common currency—across a variety of categories, civilisational perspectives, worldviews and images of the future, especially long-term.One question for futurists is: how do we ensure adequate, inclusive or democratic participation in global conversations about the future when the planet is so vast and culturally diverse?Perhaps futurists need to become activists more than they already are, to step outside the academy more often and to go beyond merely esoteric writing. Futurists may need to become active advocates for the use of anticipatory action learning, or other participatory futures-creating processes, in real-life situations. As well, futurists may need to speak out more as public intellectuals in order to initiate and enrich public conversations about emerging issues and alternative futures.Certainly, further research is recommended on how to apply anticipatory action learning to ensure that meaning is shared with sensitivity and accuracy in multicultural situations. And, also, on how better to bring divergent perspectives to conversational situations that tend to reward convergent thinking.In these pursuits, futurists should not forget the potential of the Internet for global conversations about the future. However there is a long way to go before the Net can be relied on for non-discriminatory, intercultural and intercivilisational multilogue. More than 93 percent of today’s Internet users live among the world’s richest 20 percent, and most of these users are in the social elite that can converse in English; many are experts.The world’s poorest 20 percent, discriminated against because so very many lack an international language, still account for less than one percent of current Internet users [[9]]. 相似文献8.
Modelling the post-industrial city 总被引：3，自引：0，他引：3
Peter Hall 《Futures》1997,29(4-5)
A new kind of city is emerging: globalized (connected to other cities in global networks); tertiarized and even quaternarized (dependent almost entirely for its economic existence on advanced services); ‘informationalized’ (using information as a raw material); and polycentric (dispersing residences and decentralizing employment into multiple centres or ‘edge cities’). The question is how we can adapt the urban and transportation models, which originated in the very different world of the 1960s, to these conditions, and what kind of model would then result. 相似文献
9.
Based on the geopolitical developments in India’s neighbouring countries and India’s response to them, this paper depicts four scenarios—Storms and Fires, Rainbow in the Sky, Light and Shadows and Across Space. Each scenario explores a set of possible events and the consequences triggered by it. While Storms and Fires is based on the rise of a sharp nationalist Indian sentiment in the face of heightened security tensions in the region, Across Space outlines the future of India’s worldview shaped by the present government’s policy of US primacy. Light and Shadows is based on differential policy towards neighbours—conflict with Pakistan and cooperation with other neighbours. This scenario is predicated on the supremacy of economic objectives whereas Rainbow in the Sky is based on the regional cooperation as the primary guiding force of the Indian foreign policy. Though major geopolitical events in its neighbourhood will impact the immediate future of India, India’s response and internal strengths and weaknesses will determine its long-term future. It is therefore essential for the country to develop a well considered trajectory of its strategic options for the next 25 years. 相似文献
10.
《The Journal of Finance》1987,42(4):1105-1110
Book reviewed in this article: How Real Is The Federal Deficit? By ROBERT EISNER. New York: The Free Press, 1986. Pp. xvi + 240. Corporate Risk Management: A Financial Exposition. By NEIL A. DOHERTY. New York: McGraw-Hill, 1985. Pp. xvi + 483. International Financial Markets. By J. ORLIN GRABBE. New York: Elsevier, 1986. Pp. 322 + glossary. 相似文献
11.
Random walk and breaking trend in financial series: An econometric critique of unit root tests 总被引：1，自引：0，他引：1
The present note sheds light on several pitfalls associated with unit root tests that are overlooked by a growing volume of literature in financial economics. Specifically, several studies have confused unit root tests with the Random Walk hypothesis. Unit root tests are not designed for such a task since they aim at investigating whether a time series is difference-stationary or trend-stationary and are not, therefore, predictability tests. Secondly, we emphasize some serious shortcomings associated with the widely used unit root test developed by Zivot and Andrews [Zivot, E. & Andrews, D.W.K. (1992). Further evidence on the great crash, the oil-price shock, and the unit-root hypothesis. Journal of Business and Economic Statistics, 10, 251–270.]. In particular, we stress that results from the Zivot–Andrews test are sensitive to the methods employed to calculate the critical values and to select the maxim lag k. Furthermore, Zivot–Andrews test imposes a one time structural break in a time series; however recent studies showed that not counting for other true structural breaks may bias the results and may cause a spurious rejection of the unit root null hypothesis. Finally, we support our arguments by an empirical example based on the findings of Narayan and Smyth [Narayan, K.P. & Smyth, R. (2004). Is South Korea’s stock market efficient? Applied Economics Letters, 11, 707–710.] with regards to the efficiency of South Korean stock market. We show that contrary to what the authors claim, the KSE (KOSPI) price index is predictable, and hence the South Korean stock market is not informationally efficient. 相似文献
12.
13.
Donald F. Arnold Sr. Richard A. Bernardi Presha E. Neidermeyer 《The International Journal of Accounting》2001,36(4):491
The research examines the differences in materiality estimates for a sample of 181 experienced auditors from Big-Six firms located in Denmark, Ireland, Italy, Spain, Sweden, The Netherlands, and the UK. We asked each auditor to estimate materiality for a client whose integrity his/her firm rated as either high or low [Ir. Account. Rev. 1 (1994) 1.]. The research found that low client-integrity ratings resulted in lower materiality estimates for the European auditors. The research also indicates that as the cultural construct of Uncertainty Avoidance [Hofstede, G. (1980). Culture's consequences. Beverly Hills: Sage.] increased, materiality estimates also increased. Although one might have anticipated that materiality would decrease with the level of litigation, it, in fact, increased. We also compared the data from the western European countries with the estimates from a group of 83 auditors from the same Big-Six firms located in the United States.1 相似文献
14.
Ian J. Grand 《Futures》1999,31(5):959
How can people from different cultures collaborate effectively? How can we imagine joint futures when we come from radically different background? Is cultural diversity an asset or a hindrance to effective collaboration? Is celebrating cultural diversity enough? This essay explores these questions by discussing the problems of convergence and diversity in communities as they relate to possible futures. It examines some examples of successful collaborative ventures, raises numerous problems and questions, and suggests that cultures always reinvent traditions. We can learn to practice community if we learn to practice difference. 相似文献
15.
Alessandra Bonfiglioli Carlo A. Favero 《Journal of International Money and Finance》2005,24(8):1299-1316
We explain co-movements between stock markets by explicitly considering the distinction between interdependence and contagion. We propose and implement a full-information approach on data for US and Germany to provide answers to the following questions:
- (i) Is there long-term interdependence between US and German stock markets?
- (ii) Is there short-term interdependence and contagion between US and German stock markets, i.e. do short-term fluctuations of the US share prices spill over to German share prices and is such co-movement unstable over high-volatility episodes?
16.
Bashar H. Malkawi 《国际破产评论》2010,19(1):1-22
The following article from International Insolvency Review, “The inter‐relationship between intellectual property and international insolvency” by Bashar H. Malkawi, published online on 13 Jan 2010 in Wiley InterScience (www.interscience.wiley.com), has been retracted by agreement between the author, the journal editor, and John Wiley & Sons. The retraction has been agreed due to significant overlap between this and another paper: “The fate of intellectual property assets in cross‐border insolvency proceedings” by Nadine Farid published in Gonzaga Law Review, 44(1). Copyright © 2010 John Wiley & Sons, Ltd. 相似文献
17.
Typically, accounting is portrayed as a passive information service, dedicated to faithfully reporting on economic reality. This paper, in contrast, investigates the re-presentional aspects of accounting, and the part it plays as a symbolic, cultural and hegemonic force, in struggles over the distribution of social income. The issues are examined empirically through the publishing patterns of the Journal of Accountancy, Accounting Review, and Fortune magazine between 1960 and 1973. Chronicling the changes in accounting literature is not our primary concern however. Rather, this work explores the relationships between accounting discourses and the conditions of social conflict in which these discourses are embedded. The evidence suggests that: different accounting journals specialize in different rhetorical functions; that these functions are discharged in harmony with other media and cultural forces (data on Fortune's discursive practices is provided for comparison); and that, over time, the discursive roles of accounting journals change with the evolving hegemonic climate. This paper contends that viewing accounting literature as disinterested inquiry or rigorous scholarship understates the social origins of research. Instead, we suggest that discursive accounting practices are more productively regarded as ideological weapons for participating in conflicts over the distribution of social wealth. 相似文献
18.
Is it too much to pay target firm shareholders a 50% premium on top of market price? Or is it too much to pay a 100% premium when pursuing mergers and acquisitions? How much is too much? In this paper, we examine how the extent of merger premiums paid impacts both the long‐run and announcement period stock returns of acquiring firms. We find no evidence that acquirers paying high premiums underperform those paying relatively low premiums in three years following mergers, and the result is robust after controlling for a variety of firm and deal characteristics. Short term cumulative abnormal returns are moreover positively correlated to the level of the premium paid by acquirers. Our evidence therefore suggests that high merger premiums paid are unlikely to be responsible for acquirers' long‐run post merger underperformance. 相似文献
19.
Organizational information, i.e. “facts” given and taken, and inferences drawn and established by participants within an organizational situation, may be examined in terms of its import to the relationship between an organization and its environment. A “locus” for organizational information is established in which information is classified as: (a) either inner- or other-directed: (b) either internally- or externally-based; and (c) either self- or other-referencing. Examples of organizational information in each of the eight possible categories are readily identified. Much, if not most, organizational information is probably best regarded as “two-faced”, i.e. as the product of inner- and other-directed needs taken together. For this reason, the basis, or justification of any item of organizational information is often obscure. This is seen to have consequences for organizational self-learning and self-delusion, and for the maintenance of organizational credibility and organizational secrets. 相似文献
20.
Judy Lewent Joe Fuller David Scharfstein Rick Passov Cathrin Petty Charles Simmons Jeff Greene Pete Crnkovich Carolyn Buck Luce 《实用企业财务杂志》2009,21(2):8-35
In light of the challenges facing the pharmaceutical industry, a distinguished group of pharma executives and strategic and financial advisers discusses the following corporate decisions: