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1.
Controlling strategy has been portrayed as a matter of managing tensions. But what are these tensions and how do they arise in firms? In this paper, organisational strategy is represented by a target operating model that is maintained by dialectical relationships between functional areas. Using a pragmatic constructivist framework, the functional areas may be conceptualised as specialised managerial topoi. Drawing on field work in the hospitality industry, the paper employs an actor-based research methodology to show that organisational tensions may develop out of conflicts between the different goals and logics associated with the various functional areas such as marketing, sales, revenue management and finance. Although there was evidence of accountants acting as custodians of the budgetary system, in some situations, other functional areas such as marketing or revenue management seemed to be the corporate policemen as they protected the corporate brand against unplanned price discounting or short term cost saving tactics. Rather than seeing functional specialisation as a disruptive obstacle to organisational coherence, the paper presents arguments and evidence which suggest that with the deployment of the principles of dialectical management, tensions between the different business functions can enhance strategic control and development. 相似文献
2.
Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain the difficulties faced by organizational actors in the translation of performance-based budgeting (PBB) into practice. The dichotomy of reality and illusion at the centre of pragmatic constructivism sheds light on the limitations and shortcomings that characterize the implementation of a business-like practice introduced as a component of the reform movement known as New Public Management (NPM). The paper investigates the case of an Italian Ministry through the analysis of interviews, policy documents, and governmental reports. The analysis shows that a failed integration of communication, values and aims between actors and an illusionary analysis of factual possibilities constrain the construction of causalities, hence jeopardizing the successful implementation of the performance-based budgeting reform. Rather than engaging in a co-authoring process, the actors are left with illusionary constructs that, while providing the appearance of a compliant organization, fail to produce the desired changes. 相似文献
3.
The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the empirical analysis. This research shows that management accounting practices can develop without conflicts when only some actors are interested in management and their values predominate, despite the coexistence of multiple and conflicting values. However, in this situation, where conflicts are eliminated, the validity of accounting is compromised, as it does not represent all values. The evidence of this lack of validity is clear when considering the poor development of management accounting practices and the inability to develop some relevant measures, such as outcome measures. When only some values predominate, the opportunity provided by the multiplicity of values to the development of management accounting practices is lost, and possible inefficiencies may emerge. The use of pragmatic constructivism shows that this lack of validity, determined by the non-integration of values, would be reduced by increasing the discussion among conflicting actors’ values. Findings suggest that the presence of conflicting values, that at first glance may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should work alongside communication, to include dimensions of reality. 相似文献
4.
We consider an infinite horizon cash-in-advance market economy with symmetric agents. In each stage, a representative agent receives an independent, random endowment from one of k known distributions. The endowment distribution changes cyclically across stages. We suppose that a central bank sets a fixed, nominal interest rate for both borrowing and investing. In equilibrium, the expected rate of inflation across each cycle of length k is strictly greater with random endowments from cyclic distributions than with deterministic endowments. 相似文献
5.
建构主义学习理论强调以学生为中心,认为学生是认知的主体,是知识意义的主动建构者;教师对学生的意义建构起帮助和促进作用,并不要求教师直接向学生传授和灌输知识.在建构主义学习环境下,教师和学生的地位、作用和传统教学相比已发生很大的变化.本文就近年来教育技术领域研究者在进行了大量的研究与探索的基础上,初步探讨与建构主义学习理论以及建构主义学习环境相适应的教学设计理论与方法体系. 相似文献
6.
本文讨论了计算机基础教育教学模式存在的问题,并应用建构主义思想从教材、课堂教学、实验实践等教学环节试对传统的计算机基础教学进行改革。 相似文献
7.
This article explores the effectiveness of peer mentoring with accounting and finance students at the University of Dundee. The motives of such a mentoring scheme are to improve the participants' academic performance and to develop their transferable skills. In the context of this study, peer mentoring comprises third year students (mentors) mentoring first year students (mentees). Using a semi-formal tutorial setting and meetings during the latter part of the academic year, mentoring groups address issues such as academic writing skills, study techniques and examination preparation. The effects of mentoring are measured by a comparison of the pre- and post-mentoring examination performance of the mentees. In addition, focus group interviews are used to gather the opinions of the mentees and the mentors as to their impressions about the success of the project. The empirical results suggest that mentoring has had a positive effect on the academic performance of the mentees. The focus group interviews found that both the mentors and the mentees claimed to benefit significantly from their involvement in the project. 相似文献
8.
劳伦斯是英国近代著名小说家、诗人,他创作出很多具有跨时代内涵得作品,通过品读可以发现劳伦斯小说中独具匠心的语言特色。本文以劳伦斯早期最知名的代表作《儿子与情人》作为探讨对象,采用语用学理论进行分析,选取作品中若干对话,探讨劳伦斯语言创作理论以及构思方法。并以此作为基础,分析《儿子与情人》作品中顺应语用分析等内容,再结合作品的主题,探讨劳伦斯文学艺术创作手法。这会为以后继续研究和探索劳伦斯作品内涵,提供新的分析思路。 相似文献
9.
How does uncertainty about fundamentals affect speculation in the foreign exchange markets? This paper studies empirically the role of uncertainty in currency crises. Uncertainty, which is measured using the dispersion of survey forecasts of key macroeconomic variables, is found to have a non-monotonic effect on exchange rate pressures: it heightens speculative pressures when expected fundamentals are good and eases them when they are bad. This prediction is consistent with a broad class of currency crisis theories, ranging from first-generation to global-game models. The proposed empirical strategy remains valid in the presence of forecasters with strategic objectives and addresses potential endogeneity bias by building a novel set of instrumental variables. 相似文献
10.
Presented here is an elaboration of the fundamental features of the meaning of risk. It distinguishes between analytic approaches grounded in realism and postmodern (including constructionist) epistemologies and the presuppositions of each. It argues that attempts to fuse the ontology of risk with epistemological considerations into a common definition is both internally contradictory and a weak foundation for a theoretically justified definition of risk. In place of a fused definition of risk, it re‐affirms a definition risk as a state of the world, independent of percipient actors. 相似文献
11.
Investor sentiment and attention are often linked to the same non-economic events making it difficult to understand why and how asset prices are affected. We disentangle these two potential drivers of investment behaviour by analysing a new data-set of medals for the major participating countries and sponsor firms over four Summer Olympic Games. Our results show that trading volume and volatility are substantially reduced following Olympic success although returns appear to be largely unaffected. Analysis of data from online search volumes and surveys measuring investor sentiment also suggests that the market impact of the Olympics is linked to changes in attention. 相似文献
12.
AbstractHere we describe the implementation of an experimental research tool called the Decision Game that we used to collect data on household flood risk management decisions. Participants using this tool play an interactive game that involves making household decisions about place of residence and a variety of household expenditures, including spending on flood insurance and private flood risk mitigation. Participants also answer survey questions before and after playing the game; the pre-game survey collected demographic information, and the post-game survey collected information about participant experiences with flooding and flood mitigation. Online and face-to-face participants showed similar engagement with the experiment, and most participants appeared to have made deliberate and considered decisions about risk mitigation. Online study participants had similar responses to those who participated in person, although face-to-face participants seemed slightly more likely to mitigate against risk. Overall, participants in this research were younger, more educated and more likely to rent a home than the average Canadian. Serious games may be useful for augmenting existing data gathering strategies used in understanding environmental decision making, particularly for rare catastrophic events for which stated preference surveys may be less informative. Serious games allow for sharing a mixture of information with study participants, including maps, video clips, text and even immersive 3D experiences, and can be administered online to increase participation levels. Future research will consider longer duration online experiments and more immersive interaction frameworks. 相似文献
13.
Differences in culture, proxied by differences in religion and language, cannot be ignored when examining why investor protection differs across countries. We show that a country's principal religion predicts the cross-sectional variation in creditor rights better than a country's natural openness to international trade, its language, its income per capita, or the origin of its legal system. Catholic countries protect the rights of creditors less well than Protestant countries. A country's natural openness to international trade mitigates the influence of religion on creditor rights. Culture proxies are also helpful in understanding how investor rights are enforced across countries. 相似文献
14.
语言是人类经济活动中不可缺少的工具,目前国内有关语言与公司行为的研究尚比较缺乏。本文利用中国上市公司并购事件,实证检验了收购方管理层与目标方所在地之间语言差异对并购绩效的影响。研究发现,收购方管理层与目标方所在地的语言距离与并购绩效显著负相关,且主要是通过"文化效应"而非"交流效应"在发挥作用。此外,本文还发现语言差异对并购绩效的影响会因个体特征、并购类型、产权性质以及地区发展水平的差异而有所不同。本文研究提供了从语言角度研究公司管理层参与并购活动的新思路。 相似文献
15.
Central banks may soon issue currencies that are entirely digital (CBDCs) and possibly interest bearing. A strategic analytical framework is used to investigate this innovation in the laboratory, contrasting a traditional “plain” tokens baseline to treatments with “sophisticated” interest-bearing tokens. In the experiment, this theoretically beneficial innovation precluded the emergence of a stable monetary system, reducing trade and welfare. Similar problems emerged when sophisticated tokens complemented or replaced plain tokens. This evidence underscores the advantages of combining theoretical with experimental investigation to provide insights for payments systems innovation and policy design. 相似文献
16.
INCASE, a web‐based electronic learning (e‐learning) environment, has been built to enable rapid expertise development in novice‐level professional knowledge workers. This paper describes the theoretical underpinnings (constructivist epistemology) behind INCASE and uses a design science methodology to describe its design, construction, instantiation, and validation. The INCASE system addresses a fundamental problem in knowledge worker domains where experience is a necessary component of expertise development and a barrier to the rapid development of domain experts. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
17.
We promote awareness of the features of emails that propose advanced fee fraud schemes. These are commonly known as 419 emails (after Section 419 of the Nigerian Penal Code). We outline the structural features of 419 emails and conduct a preliminary study of their distinctive linguistic features, using word frequency counts and DICTION text analysis software. We find that the incidence of first person singular pronouns is seven times greater in 419 emails than non-419 emails. We suggest elements of a future research agenda that can build on our preliminary results to help reduce advanced fee fraud. 相似文献
18.
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. 相似文献
19.
A central professional accounting value is expressed in the imperative to give true accounts. This paper explores some philosophical background to the concept of truth, and develops a novel approach to accounting truth that sheds some light on how true accounts can be given in a wide range of discursive environments. This approach depends upon the observation that true statements must not only be coherent with each other, but must also be coherent with the possibility of the discourse within which they occur. A demonstration that an accounting report was true would comprise an appropriately conditionalised demonstration that its falsehood was incoherent with the possibility of giving any account at all. This is a much less restrictive requirement than would be implied by a representational account of truth, or by a theory of accounting fundamentals which depended on a sensory/empiricist epistemology. It does, however, allow for a kind of theoretical progress that both these approaches have failed to demonstrate. 相似文献
20.
The Who Wants To Be (WWTB) game is a computer-based game that can be used in a variety of classroom settings. WWTB requires students to sit in a “hot seat” and answer a series of questions. Assistance is provided to the students in the form of “lifelines.” The lifelines include: (1) the 50/50 lifeline where two wrong answers disappear; (2) the Ask the Audience lifeline where class members vote on a correct answer; and (3) the Ask Your Team lifeline where students can verbally interact with teammates. The WWTB game is functional on most computer systems. The manner in which the game can be played, the difficulty of the game, and the rules of the game are all easily modified at the instructor's discretion. An analysis of examination scores reveals that the game has been an effective learning tool in the auditing course in which it has been incorporated. The game program and database structure are available to educators on a complimentary basis through the author's website. 相似文献
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