MAPS FOR MANAGERS: WHERE ARE WE? WHERE DO WE GO FROM HERE?

Research on managerial cognition in genetal, and on cognitive mapping in particular, is receving a great deal of attention in Europe and the US, but the work being done is currently disparate and loosely coupled. Furthermor, the development of maps as a decision aid has tended to focus on specific sub-areas of cognition. In this article we argue that the broad strategic concerns of managers require a portfolio of different kinds of cognitive maps. The interactions among these maps are as important as the functions of each one separately. We develop a framework for classifying cognitice maps and argue for the importance of managing multiple maps.     

Index

Other Index

Index     

A case‐study of an organisation for creche teachers in a rural area of South Africa

Early childhood educare programmes can aid development through their impact on young children, their mothers and the community. The stages of development of the Hlanganani Crèche Teachers’ Organisation are outlined. The lessons for development and the effectiveness of the organisation in addressing educare issues are examined. An organisation for educare workers can be effective in dealing with problems facing educare workers if it is approached with the aim of developing and empowering its members.     

Reviews

REGIONAL POLITICS: GERMAN AND BRITISH.

Anderson, Jeffrey J. 1992: The Territorial Imperative: Pluralism, Corporatism and Economic Crisis. Cambridge University Press, £35 hardback.

COMMUNITIES ON THE PERIPHERY: THAMESMEAD AND AAMSTERDAM NORTH.

Coping with Social and Economic Change at Neighbourhood Level: Final Reports on the Netherlands and the UK of Research carried out for the European Foundation for the Improvement of Living and Working Conditions.

GETTING A NEW START?

White, M. and Lakey, J. 1992: The Restart Effect — Does Active Labour Market Policy Reduce Unemployment? Policy Studies Institute.

JOB SEARCH AND MISMATCH IN CITIES.

Simpson, W. 1992: Urban Structure and the Labour Market: Worker Mobility, Commuting, and Underemployment in Cities. Oxford: Clarendon Press, £25 hardback.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France

Abstract

In France, the European accounting directive has been implemented via a decree and a ministerial order, issued without any public consultation and which led to an amendment of the Commercial Code and three regulations released by the Autorité des normes comptables, the French standard-setter. Our analysis of those texts reveals that none of them refer to International Financial Reporting Standards (IFRS). We did not find evidence of any reference to IFRS from the Autorité des marches financiers, the French market regulator, in its decisions on the right application of French Generally Accepted Accounting Principles by listed companies. Hence, IFRS seem to have played a minor role in the recent modification of French regulations resulting from the implementation of the European accounting directive.