Prof. Mr. Dr. A. Heringa †

Ohne Zusammenfassung

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Utrecht, 1 Februari 1921     

De wetenschap der Staathuishoudkunde en de praktijk van het Economisch leven

Rede uitgesproken bij de aanvaarding van het ambt van hoogleeraar in de staathuishoudkunde en het handelsrecht aan de Technische Hoogeschool te Delft op 17 September 1906.     

SOME FACTORS AFFECTING THE SUCCESS OF 'MANAGEMENT BY OBJECTIVES'

Questionnaire data were obtained from 128 managers representing all levels and functions of a large manufacturer. Variables describing the superior/subordinate relationship were related to respondent's perceptions of the values of management by objectives using correlational methods. These relationships were then moderated using personality and situational characteristics of the respondents.
The involvement of the boss is generally related to positive orientations     

The Integrity Factor-Critical to Accounting Education

Integrity must be the organizing principle for accounting education and accounting practice. Without integrity, ethical frameworks can be misused as manipulative devices to support particular interests. The accounting profession has frequently addressed integrity. The professional interpretation, however, has been a narrow rules-oriented approach focusing on identifying fraudulent financial reporting and on traditional views on the nature and scope of the audit report. This paper links integrity to corporate responsibility and to the individual moral responsibility to take the moral point of view.     

The pedagogy of planning: Defining sufficient futures

This essay questions expertise about the future and offers an assessment of the methods used and questions addressed by planners as they determine the inputs for setting their goals. It outlines, challenges and redefines several planning methods and suggests a more generous framework through which to focus thought about the future.