Comparative management accounting in Europe: an undergraduate education perspective

The article reports the results of a survey conducted in 86 undergraduate education institutions in 16 countries in Europe. The primary goals of the analysis are to provide information on management accounting courses in Europe and to investigate whether the most innovative topics in management accounting are taught. The survey targeted accounting professors across Europe, mainly members of the European Accounting Association. Data evidence similarities across countries inasmuch a very similar pool of topics is taught in different institutions in different countries. However, differences outweigh similarities when comparing the relative importance attributed to various topics within a course.     

Human resource management practice in China: A future perspective

In response to cultural and economic changes, human resource practitioners can potentially play a role of balancing tensions in the organization. A future perspective of new roles and structures for HRM is considered in the Chinese context. Possible directions for research are outlined.     

Installing management by objectives: A new perspective on organization change

The successful installation of MBO requires the development of results-oriented, responsibility-sharing, and non-zero-sum attitudes in all managers. And the creation of those attitudes may require a mini-cultural revolution.     

A model for total quality management in higher education

Total quality management (TQM) is widely recognised as a management philosophy for improving customer satisfaction and organisational performance. However, there is no consensus over the critical success factors of TQM, in particular, in higher education (HE) and developing countries. Literature shows mixed results on the success and applicability of TQM principles in education, thus, underlining the need to revisit the application of TQM principles in HE. This paper identifies the critical success factors of TQM in Pakistani universities. Data was collected from faculty members of universities through questionnaires. The findings reveal that ‘leadership’, ‘vision’, ‘measurement and analysis’, ‘process control and evaluation’, ‘programs design and resources allocation’ and ‘stakeholder focus’ emerge as the critical success factors of TQM in HE. The findings have implications at macro, meso, and micro levels of HE.     

Internationalisation: A co-evolutionary perspective

Earlier research has identified several organisational and contextual factors relating to the internationalisation of the firm. However, the relations between these factors and their interaction over time have not been clearly understood. This paper seeks to bridge this gap and to provide a contribution to the internationalisation literature by presenting a co-evolutionary approach whereby the internationalisation path of the firm is seen as a product emerging from the co-evolution of internationalisation activities, organisational resources and industry influences. A longitudinal case study of the internationalisation of Orion Diagnostica illustrates the explanatory potential of the co-evolutionary model and captures the complex and interactive nature of the firm's internationalisation over time. The findings of the study also clarify the constraints that enable or compel a firm to internationalise rapidly and show how and why the status of “born globals” may change radically in the further internationalisation development.     

Thoughts on management education

Management education is a growth sector of the economy. But is it effective? The author discusses many points of interest to those who wish to evaluate the costs and benefits of management education.     

A labour market perspective on management training and development in Europe

This paper uses recent survey data to undertake a comparative analysis of management development across six Western European countries. Unlike most studies that compare management development practices, we rely on an institutional labour market perspective to compare managerial skills development and training. We suggest that, while there are few differences in terms of the priority firms from different countries give to developing managers, the methods that are used and skill profiles can differ considerably. Furthermore, institutional change may also challenge some conventional views of how managers are being developed. We conclude by distinguishing four country systems that reflect a series of common characteristic strengths and weaknesses of national managerial training systems.     

The anatomy of management education

Over the past century, management education has expanded considerably, and it is important that management and organization scholars and practitioners should understand the implications of this development. With this in mind the present paper looks at management education from several perspectives. First, it discusses the characteristics of education in general and of management education in particular. Second, it provides a brief summary of the institutional development of management education, particularly in the United States and Europe. Third, the paper indicates professional exchanges and quality assessments as forces for convergence, and provides evidence of such convergence. Finally, some conclusions are offered and some possibilities are discussed regarding the future development of management education.     

Reframing human resource management in Africa: a cross-cultural perspective

Current approaches to understanding the management of people in Africa are often framed within a pejorative 'developing/developed' world paradigm that not only paints a negative view of management in Africa, but also assumes the need to develop towards the 'developed' world approach. Cross-cultural analysis that focuses first on historical and current cultural interaction across continents suggests a difference between an instrumental view of people as a resource to serve the ends of the organization and a humanistic view which sees people as having a value in themselves. This offers a more useful paradigm for progressing both research and practice in this area. Both a conceptual model and a typology of management systems are offered as a way forward. Research should also focus on cross-cultural difference and interactions at cross-national and interethnic levels. This will facilitate a cross-cultural approach to management development and team building through developing synergies in organizations in Africa     

Guanxi and professional conduct in China: a management development perspective

This paper explores guanxi within the context of 'ethical' behaviour. It was found that guanxi exerted a strong influence on our sample, with the exception of the necessity to lend money. As well, there appeared to be a significant minority of respondents who would behave unethically to preserve group solidarity. It was suggested that a modified version of the Belcourt et al . 's management development model would be a useful tool in the development of modified coaching processes for use in authoritarian cultures.     

Health sector reform and human resource management: Britain in comparative perspective

This article examines the impact of health service restructuring for employment practices in Europe, using Britain as the basis of comparison. It first considers trends in West European health care reform and examines the extent to which reform measures have been accompanied by changes in employment practices. It focuses on reforms of pay determination arrangements and work organization, examining in particular the experience of nurses, who form the largest occupational group. Finally, some of the implications for a future research agenda are considered. It concludes that research on health sector employment practices is under-developed and outlines a research agenda that recognizes the importance of workplace restructuring within a comparative framework.     

Donation dilemmas: A consumer behaviour perspective

With the aim of developing a better understanding of an individual's donation decision process this paper focuses on the information search undertaken by a prospective donor. It discusses the level of problem solving that characterises various donations, using the body of consumer decision-making literature to provide a theoretical framework for the investigation. From the results it appears that donor decision making follows a similar pattern to consumer buying decisions. There appears to be a low incidence of extended problem solving, even where relatively large donations are concerned. Examples of limited problem solving and routine response behaviour, by contrast, were more prevalent.     

Turning from crime: A dynamic perspective

This paper examines criminal choice using a variant of the human capital model. The innovation of our approach is that it attempts to disaggregate individual capital, not unlike production-based studies which disaggregate physical capital into equipment and structures. We disaggregate an individual’s capital stock into the standard human capital component as well as a utility generating component that we call social capital. In our set-up, social capital is used to account for the influence of social norms on the decision to participate in crime. This is done by modeling the stigma of arrest as a reduction in the individual’s social capital stock. We also allow individuals to account for the impact of their criminal actions on their probability of arrest. In order to estimate the structural parameters underlying the model, we make use of computationally intensive methods involving simulated generalized method of moments and value function approximation. The empirical results, based on panel data from the Delinquency in a Birth Cohort II Study, support the social capital model of crime and reveal significant state dependence in the decision to participate in crime.     

A new emergency management dynamic value assessment model based on social media data: a multiphase decision-making perspective

ABSTRACT

User-Generated Content (UGC) is becoming a powerful data source to support emergency management. Managers usually face two difficulties in practical emergency management. First, the requirement topics for emergency management are changing over time. Second, the value of the same microblog is changing over different emergency phases. The contributions of this study lie in the following aspects. First, this paper develops a multiphase dynamic assessment model. Second, an idea for the dynamic evaluation of UGC is proposed. Third, this paper presents an effective quantification method to assess the dynamic value of social media data.     

Understanding the value of project management from a stakeholder's perspective: Case study of mega‐project management

Project management can generate significant value for organizations (Thomas & Mullaly, 2007). However, the value of project management varies depending on the different size and complexity of projects managed. Focusing on mega‐projects, this study explores the value of project management from the stakeholders' perspective, thereby creating a value framework. In the case of SHRBC Company, it analyzes the company's project management practice and the value of project management, and consequently certifies the applicability of this value framework through empirical study.     

管理会计学视角下的交易成本测量

本文概述了近年来有关交易成本的概念界定及实证研究方面的研究成果,并站在企业这个微观层面对交易成本进行划分,指出交易成本测量在管理会计学分析方面的可行性和价值,强调了从总体测量与效率分析(主要是利用比较的方法)两个角度对交易成本进行分析.