Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company

The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0     

对公司法人的言论类型及言论主体问题的思考

公司法人的言论自由是近年来出现的一个全新问题。在公司法人日益倾向于在社会事务乃至政治事务上发表自己的观点的时代,公司法人的言论既不同于单纯的商业言论,也不同于传统的政治言论,但却与两种言论都密切相关。作为言论主体的公司法人来说,对其言论类型的法律标准的判断是极其重要的,从而进一步对公司法人这一言论主体进行研究。     

得意忘言的假象

得意忘言虽然能创造很好的文学意境,但在现实生活中往往是一种假象.类比只能使人得“彼意”而非“此意”,托物寓旨和借景抒情的所有意义都来源于物象.一篇文章的思想正是这篇文章全部语言意义的综合.     

国有商业银行的改革之路初探

在全面开放的环境中,我国金融业面临着更为激烈的竞争。为保证我国“十五”计划的顺利实施,金融体制改革需进一步深化：首先,对国有商业银行进行股份制改造,成立金融控股公司;然后,分拆择优上市,反向收购,最终实现国有商业银行整体上市。     

语篇功能中的主位述位系统在汉英摘要翻译中的应用

主位系统和述位系统是语篇功能中的两个重要术语,它们是从所含信息方面对语句所进行的分析。划分句子主位与述位的目的在于研究句子不同成分在语言交际中所发挥的作用。摘要作为学术论文中的重要组成部分,是对文章所做的概述。本文通过对汉英语摘要中主位述位系统的比较分析,旨在说明主位述位系统对汉英摘要翻译的影响从而找到可行的翻译方法。     

后进生的个性心理差异与转化策略

后进生转化的效果如何，不仅关系到学生自身的前途，也影响着社会的安定和人才质量的高低．它是学校教育工作中无法回避又有着深远影响的重要课题。要结合教育、教学实践，根据后进生个性心理差异形成的原因及外在表现，来确定转化后进生的方法策略和工作原则。