Search results for "ACCOUNTING"
showing 10 items of 1961 documents
“Pursuing Community Resilience through Outcome-Based Public Policies: Challenges and Opportunities for the Design of Performance Management Systems”
2017
The purpose of this symposium is to contribute to the ongoing debate on this topic in the public administration literature by exploring the contribution of performance management in the implementation of effective governance systems that may foster community resilience, especially to social “wicked” problems. The set of articles hosted in this issue provides a variegated mix of ideas and experiences in this field, encompassing different countries (from Northern to Southern Europe, and Canada), sectors (including labor, healthcare, tourism, and public utilities), and methodological approaches. An empirical perspective is adopted by the authors, involving case studies, interviews, and field r…
Taking historical embeddedness seriously : Three historical approaches to advance strategy process and practice research
2016
International audience; Despite the proliferation of strategy process and practice research, we lack understanding of the historical embeddedness of strategic processes and practices. In this paper, we present three historical approaches with the potential to remedy this deficiency. First, realist history can contribute to a better understanding of the historical embeddedness of strategic processes; in particular, comparative historical analysis can explicate the historical conditions, mechanisms, and causality in strategic processes. Second, interpretative history can add to our knowledge of the historical embeddedness of strategic practices, and microhistory can specifically help to under…
Patents, Competition, and Firms’ Innovation Incentives
2014
This paper presents fresh evidence on the interaction between industrial property rights (patents) and competition, and their joint effect on firms’ innovation. We use panel data of Spanish manufacturing firms for 1990–2006, as well as external information on European Patent Office and US Patent Office patent counts. We construct a new synthetic measure of competition and estimate the impact of patents on this measure at the industry level. Then, the effect of industry-wide competition and patenting on firms’ innovation is estimated at the firm level. Our results suggest that patents reduce the level of competition in the industry, whereas the effect of competition on innovation varies with…
Struggling for the New Role for Business Controller
2008
The recent discussion on changes in the controller's role has mainly focused on the national and organizational level culture aspects of that professional role. While earlier studies have demonstrated how the role changes have been stimulated by corporate culture, IT systems, new accounting technologies and interprofessional competition, we contend that such changes cannot be achieved without active individuals in organizations. Our study is informed by the concept of institutional entrepreneurship, concentrating on changes in institutions, such as professional roles, which are achieved by an active agency. Thus we concentrate on the individual level by tracing how the role of a single cont…
Driving organisational ambidexterity through process management. The key role of cultural change
2013
There is an intense debate in the literature on the impact of process management on innovation, and the division of opinions becomes particularly apparent with regard to radical innovation. Furthermore, organisational ambidexterity, the organisational capability to undertake incremental as well as radical innovation activities, has been underlined as a key source of competitiveness. In this article, we analyse how the cultural divergence driven by process management can affect organisational ambidexterity. Through a survey carried out on a sample of Spanish firms in the furniture and textile sectors, both of which have been drastically hit by competition from Asian firms, we conclude that t…
DSCG épreuve 4: comptabilité et audit
2016
National audience; no abstract
GAMIT - A Fading-Gaussian Activation Model of Interval-Timing: Unifying Prospective and Retrospective Time Estimation
2014
Two recent findings constitute a serious challenge for all existing models of interval timing. First, Hass and Hermann (2012) have shown that only variance-based processes will lead to the scalar growth of error that is characteristic of human time judgments. Secondly, a major meta-review of over one hundred studies of participants’ judgments of interval duration (Block et al., 2010) reveals a striking interaction between the way in which temporal judgments are queried (i.e., retrospectively or prospectively) and cognitive load. For retrospective time judgments, estimates under high cognitive load are longer than under low cognitive load. For prospective judgments, the reverse pattern holds…
Fuzzy-set Qualitative Comparative Analysis (fsQCA): Guidelines for research practice in Information Systems and marketing
2021
Abstract The increasing interest in fuzzy-set Qualitative Comparative Analysis (fsQCA) in Information Systems and marketing raises the need for a tutorial paper that discusses the basic concepts and principles of the method, provide answers to typical questions that editors, reviewers, and authors would have when dealing with a new tool of analysis, and practically guide researchers on how to employ fsQCA. This article helps the reader to gain richer information from their data and understand the importance of avoiding shallow information‐from‐data reporting. To this end, it proposes a different research paradigm that includes asymmetric, configurational‐focused case‐outcome theory construc…
Everyday Appropriations of Information Technology: A Study of Creative Uses of Digital Cameras
2011
Repurposive appropriation is a creative everyday act in which a user invents a novel use for information technology (IT) and adopts it. This study is the first to address its prevalence and predictability in the consumer IT context. In all, 2,379 respondents filled in an online questionnaire on creative uses of digital cameras, such as using them as scanners, periscopes, and storage media. The data reveal that such creative uses are adopted by about half of the users, on average, across different demographic backgrounds. Discovery of a creative use on one's own is slightly more common than is learning it from others. Most users discover the creative uses either completely on their own or wh…
TUG-OF-WAR, MARKET MANIPULATION, AND OPTION PRICING
2014
We develop an option pricing model based on a tug-of-war game involving the the issuer and holder of the option. This two-player zero-sum stochastic differential game is formulated in a multi-dimensional financial market and the agents try, respectively, to manipulate/control the drift and the volatility of the asset processes in order to minimize and maximize the expected discounted pay-off defined at the terminal date $T$. We prove that the game has a value and that the value function is the unique viscosity solution to a terminal value problem for a partial differential equation involving the non-linear and completely degenerate parabolic infinity Laplace operator.