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Sebastian D. Becker Martin Messner Utz Schäffer 《Contemporary Accounting Research》2020,37(4):2224-2256
Previous studies on accounting innovations emphasize the key role played by innovators and other core actors in theorizing and popularizing such innovations. This paper extends this literature by drawing attention to the role of actors who occupy a more peripheral position within the innovation-based field. We regard accounting innovations as strategic action fields, in which core and peripheral actors interact to shape the trajectory of the innovation. In contrast to core actors, peripheral actors only weakly identify with the innovation-based field and often occupy a core position in some other industry, professional, and/or geographical field. Given their embeddedness in these other fields, they are likely to try to accommodate an innovation with existing practices. Such frame blending can be problematic for core actors who envisage a more radical frame shift. Using the case of Beyond Budgeting, we show how the interplay between core and peripheral actors shapes the trajectory of an innovation, in terms of the composition of the field and the framing tactics that dominate at different stages in the development of the field. Our paper advances a perspective on accounting innovations which highlights the variable nature of the innovation space, in terms of different actors entering and exiting this space over time, as well as the importance of considering the overlaps between an innovation-based field and other (industry, professional, geographical) fields. 相似文献
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Socio-Technical Dynamics in the Development of Next Generation Mobile Network: Translation Beyond 3G
Dong-Hee ShinAuthor Vitae Hyunseung Choo 《Technological Forecasting and Social Change》2011,78(3):514-525
This paper traces the translation processes associated with the mobilization of resources and industrial agency in the development of a next generation mobile network in Korea. To explain the socio-technical dynamics, the sociology of translation is used. The paper provides a story of a translation of strategy and related activities using Callon's four moments of translation. The story illustrates how, during the translation process, 4G strategies have been formed, shaped, and enhanced.It describes the process of technology adoption and developing stories by highlighting the co-evolving nature, diversity, and interface which constitute the next-generation network environment. It provides insight into the Korean mobile environment by offering a socio-technical analysis of 4G development and how it involves the dynamics of industry, regulation, and technology. The study suggests that the sociology of translation may be a promising explication of technological change and innovation. 相似文献
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包容性创新是实现企业可持续发展的重要途径。然而,企业在开展包容性创新时往往受到传统经营惯性、金字塔底层(bottom of the pyramid,BOP)市场缺陷和包容性创新营利阻碍等多方面的惯性障碍,不利于企业创新效率提升。在理论研究的基础上,探究包容性创新的内涵特征,分析形成企业包容性创新惯性障碍的内在原因,构建创新理念转换机制、共益性结构洞桥接机制和包容性创新商业模式探索机制,并提出相关对策与建议。 相似文献
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《The Journal of economic education》2012,43(4):410-417
AbstractIn this study, the authors analyze the undergraduate economics coursework of U.S. college graduates who became pre-college classroom teachers. The results show that teachers successfully completed on average the equivalent of about half an economics course in their undergraduate coursework. About 6 in 10 teachers earned no course credits in economics. Of teachers certified to teach social studies—the ones most likely to teach economics—40 percent did not take an undergraduate course in economics. The percentages are 19 percent for high school teachers, 48 percent for middle school teachers, and 76 percent for elementary school teachers. High school teachers certified to teach social studies completed an average of only about one and a half economics courses as undergraduates. 相似文献
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表现主义风格的作者奥尼尔是美国著名剧作家,一生写作45个剧本。题材广泛,戏剧风格多样。作品多以悲剧贯穿气氛,也不乏喜剧作品。本文通过解读《天边外》这部优秀的作品,让读者了解作者被称为伟大的悲剧作家的原因。 相似文献
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《Management Accounting Research》2013,24(3):196-211
This paper explores how change in the design principles of management control systems (MCSs) based on implementing the beyond budgeting (BB) ideas has influenced the transition of decision-makers from “comfort” to “stretch” zones and how this transition changed the supply of and demand for managerial information. This paper's starting point is based on the research evidence showing that there are many organizational problems associated with using budgets. Thus, this paper puts forth a previously neglected research context of companies that claim to have abandoned budgeting. In two cases, we illustrate how changes in the design of the MCS can create new management practices based on new ideas of information needed for decision-making. In particular, this paper illustrates how the use of new information provided by the MCS design, which is based on new principles, move decision-makers into the “stretch zone” characterized by new characteristics of decision-makers’ mindset and behavior. We also demonstrate how unbundling target setting, forecasting, and dynamic resource allocation enables better forward-looking and strategy-oriented decisions in situations requiring negotiation and learning. 相似文献
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李向军 《中央财经大学学报》2001,(7):22-26
本文通过重新认识利率的本质是财产权利借贷的费用,进而分析出利率均衡机制殂成的条件,对我国利率均衡机制中的微观主体进行产权分析,得出我国的利率均衡机制是一种“二重需求”的供需机制,利率管制具有重要性,得出利率市场化的本质是产权问题,最后指出我国利率市场化首先必须纠正这一扭曲的均衡机制,进行产权改革。 相似文献
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高科技企业研发预算管理现状透视 总被引:1,自引:0,他引:1
研发对于高科技企业显得越来越重要,而预算作为一种有效的管理手段,它对研发全过程的管理与控制尤为重要。通过对部分高科技企业研发预算管理现状进行问卷调查和深度访谈,全面分析了高科技企业研发预算各管理流程的执行概况,深刻揭示了研发预算管理中存在的症结,提出了改善研发预算管理的建议。 相似文献
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