Search results for "jel:M"
showing 10 items of 99 documents
The activity-based costing method developments: state-of-the art and case study
2008
International audience; This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European …
Further examination of the organizational culture scale of artifacts
2009
The construct validity of a 10-item Organizational Culture Scale Focused on Artifacts oriented to measure traditional culture was analyzed under the unidimensionality hypothesis of the scale. Confirmatory factor analysis was conducted to assess the unidimensional structure, which took into account the method effects associated with reverse-worded items. The results based on the data from a sample of 926 subjects, 79.8% male, mean age of 33.4 years (SD = 12.8), working in different types of companies suggested the proposed unidimensional factor structure, with the elimination of two items from the scale. The resulting 8-item scale was reanalyzed, this time with the data of a second split-sam…
Preliminary organizational culture scale focused on artifacts
2006
In this preliminary study, an organizational culture scale was developed to assess cultural artifacts according to Schein´s typology (1985). It includes a set of cultural artifacts to measure the extent to which an organization is more or less traditional. A total of 249 managers from a range of different companies responded to the items. Preliminary analysis yielded a one-dimensional scale with 14 items with high internal consistency and homogeneity.
METHODS USED IN AUDIENCE MEASUREMENT OF MASS MEDIA CHANNELS TYPES, RESULTS AND IMPACT
2015
In the present research I will analyze the reactions and opinions of the interviewed persons regarding the main methods used in audience measurement of mass media channels and also it will be analyzed the types, the results and the impact. At the same time, it is aimed at bringing in a connection between the results of audience surveys and the communication strategies developed by public and private companies. Thereby, I will use the interview as a qualitative research method, to confirm or infirm the hypothesis of the present research.
The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
2008
International audience; In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse t…
Management in China: Cultural, institutional roots and pragmatism. An inquiry in Shanghai
2015
We base our work on interviews of Chinese managers living in and around Shanghai. We use the neo-institutional theoretical stream, which considers that a country’s economy is influenced by cultural and institutional phenomena. In a first part, we describe the theoretical background to the research and our method. Then, in a second part, we present the significant cultural and institutional features of China that enable us to justify several hypotheses about our topic. In a third part, we analyze eight in-depth interviews, trying to answer our research question. Our basic research question focuses on what “Performance” means for Chinese managers. Behind the word, we analyze the cultural and …
BARGAINING WITH COMMITMENT UNDER AN UNCERTAIN DEADLINE
2006
We consider an infinite horizon bargaining game in which a deadline can arise with positive probability and where players possess an endogenous commitment device. We show that for any truncation of the game, the equilibrium agreement can only take place if the deadline arises within this finite horizon. Since the deadline is an uncertain event, the equilibrium exhibits agreements which are delayed with positive probability.
THE ROLE OF GOVERNMENT IN ROMANIA’S PARTICIPATION IN DIGITAL ECONOMY
2012
To participate in the digital economy, for a nation, it is imperative the need to adopt ICT, but not only at companies and individuals levels but also on the entire society. The national ICT adoption is significant especially in sustainable economic development of Romania. The degree to which Romania join the digital economy is influenced by measures and policies adopted by the government. The Government should facilitate, motivate and support the adoption of ICT at all three levels: individual, entrepreneurial and governmental. A nation cannot benefit from participation in digital economy when the government vision on the use of modern technology is not sufficiently developed. If Romania w…
Employee Satisfaction Measurement – Part of Internal Marketing
2012
Since 1980 service companies have realized that standards and technology are essential for the successful implementing of the adopted strategy, but not enough. Without employees with the proper attitude, knowledge and skills, strategy can not generate the desired results. Great service companies highlight that employees (front-line employees) are responsible for the implementation of the service strategy, their satisfaction and loyalty having a direct and strong influence on the satisfaction and loyalty of the customers. In this context, this paper aims to highlight the importance of employees in delivering reliable services, as well as how to measure employee satisfaction levels. Regarding…
Knowledge management – a source of sustainable competitiveness in the knowledge based economy
2006
Confirming the well known thesis knowledge is power, A. Toffler argued that the knowledge based society represents the acme of the human society development and P. Drucker said that the developed countries passing through the knowledge based society represents the biggest change of the modern world. That made possible and helped the emerging of the managerial revolution (defined as knowledge applied to knowledge itself) at the firm’s level. Under these circumstances, knowledge has to be seen as a strategic resource – source of competitive advantages and of managerial performances as well. Considering this, a firm’s management have to define a coherent behavioral model in order to seriously …