THE CHOICE OF MODEL IN THE CONSTRUCTION OF INDUSTRY COEFFICIENTS MATRICES

Kop Jansen and ten Raa's (1990) characterization of product-by-product input–output tables was adopted by the United Nations (1993). Recent OECD and several EU funded projects, however, used industry-by-industry tables, which raises comparable issues concerning their construction. We show how their two main construction models are instances of the transfer principle, with alternative assumptions on the variation of input–output coefficients across product markets. We augment the theory by formulating desirable properties for industry tables and investigate the so-called fixed product and fixed industry sales structure models, which are used by statistical institutes. The fixed industry sales structure model is shown to be superior from an axiomatic point of view.     

INDUSTRY AND STRATEGIC GROUP DYNAMICS: COMPETITIVE STRATEGY IN THE INSURANCE INDUSTRY, 1970–84

This article focuses upon dynamic aspects of strategic groups in the context of the US insurance industry from 1970–84. It examines the longitudinal structure of industry strategic groups and identifies the strategic patterns followed by these strategic groups over time. the mobility rates of firms between strategic groups are also assessed. It appears that three dominant groups are present throughout the period of the study while other group positions emerge and disappear over time. the evidence suggests that the quantum theory of strategic adaptation (i.e. dramatic and concerted change) satisfactorily models the processes of strategic group change. And, a low level of firm mobility is found to exist between strategic groups consistent with the presence of inertia and mobility barriers.     

ENVIRONMENTAL MANAGEMENT IN THE MINERALS INDUSTRY: THEORY AND PRACTICE

The minerals industry has a high public profile and applications for new planning permissions often attract considerable controversy. Minerals operations generate a wide range of environmental impacts from the extraction, processing, storage and transportation of the mineral and mineral products. Minerals operators have long recognised the importance of environmental issues and the industry associations have published a number of environmental codes of practice which give general guidance for performance in this field. The recent development of the BSI and CEC standards for environmental management systems (EMS) has provided a mechanism for operators to achieve better control of environmental performance and to demonstrate this through certification. The paper reports on a study of 100 UK minerals companies, carried out by questionnaire, to investigate the rate of progress in this industry with development of EMS and preferences in relation to the two standards currently available. The findings of the survey indicate a relatively high level of activity in the EMS field, perhaps suggesting that many companies have been developing systems based on environmental policies and practices already adopted. Despite this, the survey identified a clear need for more detailed guidance on common standards of environmental performance. Few companies have undertaken any assessment of the cost benefits of the EMS work carried out and some possible interpretations of this are discussed.     

MANAGEMENT STRATEGY AND NEW TECHNOLOGY IN RETAIL DISTRIBUTION: A COMPARATIVE CASE STUDY

This paper examines the establishment of two large dry food warehouses or distribution centres (DCs) each of which involved much technological innovation. We explore whether the introduction of the same technology into two similar DCs in one corporation leads to similar outcomes and to what extent such a technological change may influence organizational behaviour. We assess the managerial strategies and tactics associated with the technological change and the subsequent experiences at each site. In short, distribution centre A (DCA) was plagued by industrial disruption and had low productivity. By contrast, distribution centre B (DCB) had virtually no disruption and had high productivity. Following a change of corporate strategy, DCA was contracted out to a third party independent operator and became DCX. the new management immediately reduced the industrial disruption there and appeared to increase the productivity too; thus DCX was transformed in comparison with DGA. These contrasts are explained in terms of differing managerial strategies, patterns of industrial relations and work organization. We conclude that these three factors are crucial in determining the success of technological change and are more important determinants of organizational behaviour than is the particular type of technology.     

OWNERSHIP, CONTROL, FINANCIAL STRUCTURE AND THE PERFORMANCE OF FIRMS

Abstract. The notion that the separation of ownership from control may create a divergence of interests between managers and shareholders has led to a large number of studies which investigate the influence of ownership structures upon a firm's financial structure and its performance. The purpose of this paper is to review and critically evaluate the literature that empirically analyses the effects of ownership and control structures on both the financial structure and the performance of the firm. In addition, further consideration is given to the dynamic relationships between ownership, control, financing and firm performance.     

THE ROLE OF MANAGEMENT CONSULTANTS IN THE DEVELOPMENT OF INFORMATION TECHNOLOGY: THE INDISSOLUBLE NATURE OF SOCIO-POLITICAL AND TECHNICAL SKILLS*

This paper explores the role of management consultants in the development of information technology (IT) in organizations. Contending that the process of IT systems development is characterized by the exercise of power, the central theme of the argument concerns the indissoluble nature of the technical and socio-political skills inherent in IT consultancy practice. IT consultancy practice is not just socio-political when winning a contract - the sales pitch - and technical when developing an IT system. Rather, socio-political skills centred on the mobilization of discursive and symbolic resources are an inherent part of the construction of such systems.     

THE ADOPTION OF JAPANESE MANAGEMENT TECHNIQUES IN BRAZILIAN INDUSTRY*

Changing competitive conditions in Brazilian industry are leading companies to seek Japanese management techniques as a means of rapidly raising productivity and quality. Macroeconomic instability, low levels of educational achievement and poor labour relations would seem to present barriers to the use of these techniques. Case studies of firms in the motor components industry show that firms in Brazil can make radical changes to their production systems, overcome educational deficiencies and also secure reverse past employment relations practices in order to obtain some degree of acceptance of change by labour. However, there are reasons for supposing that these successes may be difficult to sustain in a difficult and turbulent macroeconomic environment.     

MANAGEMENT CONTROL SYSTEMS IN FAMILY FIRMS: A REVIEW OF THE LITERATURE AND DIRECTIONS FOR THE FUTURE

Family firms play a significant role in the global economy. Although family firm literature has devoted much time and effort to investigating topics concerning corporate governance, leadership, ownership and succession, accounting issues have received relatively scant attention. In this paper, we assemble and critically review extant literature on the choice of management controls. This is an essential topic for firms as management control systems (MCS) are used to make sure subordinates behave in function of the goals of the firm. Family firms, however, have distinct features, such as differences in governance structures and goals, which can have a significant impact on whether and how MCS are used. We conclude this review paper by providing avenues for future research that can advance our understanding of both the determinants and the outcomes of the choice of MCS.     

ENVIRONMENTAL STRUCTURE AND THEORIES OF STRATEGIC CHOICE

This article argues that the prevailing dichotomization of organizational studies into voluntarist and deterministic orientations is too simple, and that this simplicity has dangerous consequences for accounts of strategic choice. Determinism has been equated exclusively with the operation of environmental constraint, with the implication that the agency necessary for strategic choice can be secured simply by the removal of this constraint. This focus on external constraint has obscured the continuing influence of ‘action determinist’ positions, in which action is determined by mechanisms internal to the actor him/herself. This article argues that many recent theorists of strategic choice have relied too much on the interpretive voluntarist dissolution of environmental structure and neglected to safeguard themselves from the action determinism latent in the Carnegie tradition. the article proposes an alternative Realist account that, by contrast with interpretive voluntarism, incorporates environmental structure as an essential precondition to actors’ internal and external capacities for strategic choice.     

MANAGEMENT CONTROL: THE ROLES OF RULES,MARKETS AND CULTURE[1]

This paper addresses the question of efficacy of Management Control Systems in organizations. It shows that control systems are based on a combination of three underlying approaches — markets, rules and culture — in order to obtain desired behaviours from organizations’ members. These three approaches are then discussed in terms of Hofstede's work-related values characterization. It is shown that each firm or organization defines its own balance among the three bases of control identified above. This balancing is dynamic and organizations must continuously adapt their Management Control Systems to changes in the overall culture(s), in technology and in the competitive forces. The general evolution of Management Control Systems is seen to be towards a lessening of the importance of rules-based controls and towards an increased reliance on controls imbedded in the organizational culture. ^{[2] [2]} We are grateful to Kavasseri V. Ramanathan, Richard B. Peterson, Jeremy Dent, to the participants of the EIASM ‘Accounting and Culture’ Workshop, and to Geert Hofstede for their advice, encouragement and cogent criticism. Financial Support of the Accounting Development Fund at the University of Washington is gratefully acknowledged.
     

STATE TECHNOLOGY PROGRAMS AND INDUSTRY EXPERIENCE IN THE UNITED STATES*

Because of the growth of new technology based economic development policies at the state level in recent years, this research project provides an assessment of the experiences of users of one such program: the technology research center in microelectronics. A survey of a large number of companies gave us results that should be of interest to decision makers in universities, private industry as well as the public sector. Access to students as future employees was seen as a major reason why companies get involved with universities, more so than research enhancement per se. A univerisity's inability to protect what companies see as confidential research is seen as a major disincentive to further university-industry relationships, while most companies did not see federal or state tax incentives as encouraging collaboration. Among companies who had direct experience with state-funded technology center programs, most reacted positively to their experiences. Such collaboration was seen to stimulate related research within many participating companies, while also leading to improvements in the quality of products and production methods. While the majority of companies thought that states should continue to fund technology development programs, particularly at universities, neither universities nor government were seen as important sources of technical knowledge by many companies. A lack of information about state programs was seen among many companies that responded to the survey.