Zusammenfassung Die Bildung von Forschungshypothesen ist zwar immer ein kreativer, sollte aber gleichzeitig kein unsystematischer
Prozess sein. Im vorliegenden Artikel liegt der Fokus auf der Methodenunterstützung des Entdeckungszusammenhangs.
Die Methode der Grounded Theory bietet einen Bezugsrahmen für qualitative empirische Studien, mit dem
Theorien entwickelt werden, die aus dem Textmaterial zu begründen sind. Eine Literaturanalyse verdeutlicht,
dass das Potenzial dieser Methode bisher in der Controlling- und Rechnungswesenforschung weitgehend ungenutzt
bleibt. Anhand einer Diskussion empirischer Studien, welche auf die Methode zurückgreifen, werden
Anwendungsm?glichkeiten der Grounded Theory für diese Disziplinen aufgezeigt.
Summary Creating research hypotheses is always a creative but not necessarily an unsystematic process. In
our study we introduce a method supporting the logic of discovery. The grounded theory approach provides
a framework for a systematic development of theories emerging from empirical data. A literature review
stresses that the potential of the method so far is unused in accounting research. The grounded theory
approach is introduced to support empirical work within this research field. Options for an application
of the method in accounting research are shown by the means of a discussion of empirical studies. Furthermore
the reader gets hints for reference studies.
Popular hierarchical models of organizations and societies contain two assumptions about the relation between the ideas of constituencies and leaders on the one hand and organizational, and societal actions on the other: that ideas and actions are consistent, and that ideas control actions. In this article some practical difficulties in achieving consistency and control are discussed. Consistency is difficult to achieve when what can be done cannot be said and vice versa, and control is difficult to combine with consistency when ideas change more rapidly than action. The difficulty of achieving consistency and control can be partially overcome by combining ideas and actions in two other ways. One combination involves justification, and the other hypocrisy. 相似文献
Many textbooks on project management present illustrations concerning the relative size of project attributes during different project phases. The derived models all have attributes in common, such as uncertainty, significance of decisions, and degree of freedom to maneuver, that are typically high in the beginning of the project and low in the end. At the same time, variables such as the accumulated cost and available information begin at low levels and end up at a high level at the end of the project. Based on empirical data from projects, this paper illustrates and quantifies one of these attributes, the freedom to maneuver, in different project phases. 相似文献
We consider a model of an oligopolistic market with heterogeneous firms and products where neither the cost nor the demand functions are common knowledge. Instead, each firm only has some vague ideas about the price strategies adopted by its competitors which is modelled by a fuzzy set. In analogy to the notion of an "equilibrium of actions and beliefs" we define and characterize a generalized Nash-equilibrium and show its existence under general conditions. Furthermore, the impact of the fuzzy information on the equilibrium outcome is analyzed by means of a comparative static analysis within a particular model framework.Received: 28 May 2002, Accepted: 25 December 2002, JEL Classification:
D43, D80, L13We wish to thank Bernhard F. Arnold, the editor Murat Sertel
, and two anonymous referees for helpful comments. Of course, we are responsible for all remaining errors. 相似文献
An important decision problem during the layout phase of a cross dock is related to the arrangement of inbound and outbound operations within a terminal. Either one side of the terminal is exclusively dedicated to inbound and the other to outbound destinations (vis-à-vis policy) or inbound and outbound destinations can facultatively be assigned all around the terminal (mix policy). The latter policy promises more flexibility, when finally assigning dock doors to truck destinations during operational planning, but comes for the price of ambiguous material flows and potential congestions inside the terminal. Both policies are compared with regard to their impact on operational planning, where deterministic, stochastic and unknown inbound loads are differentiated. Our results show the mix policy being superior in most cases except for unknown inbound loads. 相似文献
In Norway, as in many countries, there is a political goal to increase bicycle use. The electric bicycle (e-bike) is a promising tool for achieving this goal, given the hilliness of the country. However, little is yet known about the deterrents of cycling in Norway in general, and in particular how the purchase of an e-bike could be stimulated.
In the current study, 5500 respondents from a convenience sample among car owners were asked about their perceptions of bicycling in general, and of e-bikes in particular as well as their willingness to pay (WTP) for an e-bike. Randomly selected participants (N = 66) were given access to an e-bike for a limited time (2 or 4 weeks). A second questionnaire captured the same perceptions and WTP post-intervention. The results were compared with a control group (N = 214).
The results showed that those who cycle the least were most interested in buying an e-bike and that prior knowledge of the e-bike corresponded with a higher desire to buy one. Pro-environmental values did not predict interest in e-bikes, neither did norms and attitudes toward cycling. The WTP for an e-bike increased after having experienced the benefits for those who used an e-bike compared to those who did not. Price reduction of the e-bike (e.g. VAT exemption), spread of knowledge among the wider population, and actions to offer an e-bike experience may therefore be effective strategies for further expansion of the e-bike in the transport system and thereby to increase bicycle use in Norway. 相似文献