corporate responses. Theory and research to date have sought to reconcile possible corporate responses with economic premises about the purpose of the firm. Our goals in this paper are to reorient the debate and to spark new research about social initiatives by business. Acknowledging that firms already make such investments, we try to stimulate a fresh agenda for organizational scholarship in three ways. First, we depict the hold that economic reasoning has had on how organization theory conceives of the
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TABLE OF CONTENTS Page Title Page i Acknowledgement ii ABSTRACT iii List of Tables CHAPTER 1 Introduction 1 1.1 Conceptual Framework 3 1.2 Statement of the problem 4 1.3 Scope and Limitation 5 1.4 Significance of the study 6 1.5 Definition of terms
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2 4.3 4.4 4.5 Objectives Introduction Historical Perspective Theory in Management Classification of Management Theories Classical Management Theory 4.5.1 Scientific Management 4.5.2 Administrative Management 4.5.3 Bureaucratic Organization 4.5.4 Criticisms on Classical Management Theory 4.6 Neo-Classical Theory 4.6.1 Human-Relations School 4.6.2 Behavioural Schools 4.7 Modem Management Theory 4.7.1 Systems Theory 4.1.2 Contingency Theory 4.7.3 Organizational Humanism 4.7.4 Management Science 4.8 Other
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country-level factors, accounting for firm-, industry — and regional-level explanations. Our findings suggest, first, that the extent of MNCs’ activities around the globe is more extensive than assumed by regionalists’ arguments and well beyond Ohmae’s TRIAD, but still less widespread than claimed by the globalists — the two main traditions within the globalizationregionalization debate. Second, we uncover an interesting de-location pattern in this period. Third, we develop an integrative framework where both
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ISSUES IN ACCOUNTING EDUCATION Vol. 27, No. 2 2012 pp. 461–474 American Accounting Association DOI: 10.2308/iace-50005 Super Electronics, Inc.: Financial Reporting of Sales Incentives and Vendor Allowances Using FASB Codification Mahendra R. Gujarathi ABSTRACT: Super Electronics, Inc., a specialty retailer, has recently initiated several sales incentives and has entered into a long-term purchase arrangement with a major vendor that entitles it to sliding discounts based on its level of purchases
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Section A: Audit Practice Part b (i): Why is the audit of cash important part of the audit? From an auditing standpoint, cash is an important account because cash transactions affect all other business and financial processes. Businesses acquire cash by selling goods or services, disposing of fixed assets, or acquiring debt or equity. The same businesses put their cash to use through purchasing, paying employees, and buying inventory. Audits are an important part of business. Cash audits check
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Roles, authority and involvement of the management accounting function: a multiple case-study perspective Caroline Lambert HEC, Paris 1, rue de la Libération 78351 Jouy en Josas Cedex lambert@hec.fr Samuel Sponem Conservatoire National des Arts et Métiers GREG-CRC (EA 2430) samuel.sponem@cnam.fr Acknowledgements The authors are grateful to participants at the European Accounting Association Conference 2009, the Accounting department ESSEC seminar, France, and at the seminar of Ecole de Comptabilité
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Literature review of strategy implementation and strategy process frameworks Introduction Great strategies are worth nothing if they cannot be implemented (Okumus and Roper 1999). It can be extended to say that better to implement effectively a second grade strategy than to ruin a first class strategy by ineffective implementation. Less than 50% of formulated strategies get implemented (Mintzberg 1994; Miller 2002; Hambrick and Canella 1989). Every failure of implementation is a failure of formulation
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Overview atas Conceptual Framework dalam laporan keuangan Dalam SAK (2012), laporan keuangan merupakan bagian dari proses laporan keuangan. Laporan keuangan yang lengkap biasanya meliputi, neraca, laporan laba/rugi, laporan perubahan posisi keuangan (yang dapat disajikan dalam beberapa cara misalnya, sebagai lapoan arus kas, atau laporan arus dana), catatan dan laporan lain serta materi penjelasan yang merupakan bagian integral dari laporan keuangan. Disamping itu juga termasuk skedul dan informasi
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SEDL – Advancing Research, Improving Education in School, Family, & Community Connections Annual Synthesis 2001 Emerging Issues SEDL – Advancing Research, Improving Education in School, Family, & Community Connections Annual Synthesis 2001 Emerging Issues Catherine Jordan Evangelina Orozco Amy Averett Contributors Joan Buttram Deborah Donnelly Lacy Wood Marilyn Fowler Margaret Myers National Center for Family and Community Connections with Schools SEDL 4700 Mueller
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