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Control and Change, Studying the Process of Institutionalisation
  • Language: en
  • Pages: 38

Control and Change, Studying the Process of Institutionalisation

  • Type: Book
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  • Published: 2006
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  • Publisher: Unknown

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm. The theoretical framework proposed by Hasselbladh and Kallinikos (2000) enables us to describe the institutionalisation process of management control systems in more detail by observing how ideals are translated into discourses and, in turn, into control techniques. We argue that both the process by which institutional changes are implemented inside organisations and the process of decoupling are two aspects of the same issue. Revisiting core notions of new-institutional theory such as internalisation and decoupling, our findings que...

Does Analyst Following Curb Earnings Management ?
  • Language: en
  • Pages: 46

Does Analyst Following Curb Earnings Management ?

  • Type: Book
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  • Published: 2005
  • -
  • Publisher: Unknown

None

Nothing Like the Enron Affair Could Happen in France
  • Language: en
  • Pages: 25
Governance Dynamics of Existing Activities
  • Language: en
  • Pages: 36
Knowledge Management
  • Language: en
  • Pages: 52

Knowledge Management

  • Type: Book
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  • Published: 2006
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  • Publisher: Unknown

How can an organization define policy for managing its knowledge? In this article, an integrative model is proposed: the Learning Mix. It consists of four interacting facets: Information Technology, Learning Structure, Knowledge Portfolio and Learning Identity. The difficulties confronted by companies striving to become “learning organizations” and seeking to adopt an efficient knowledge management approach can be explained by their failure to consider one or several of these Learning Mix facets. After presenting our integrative model and describing its four dimensions, we apply it to the study of knowledge management initiatives in a multinational company (Lafarge Group).

The Motives of Organizational Justice
  • Language: en
  • Pages: 45

The Motives of Organizational Justice

  • Type: Book
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  • Published: 2006
  • -
  • Publisher: Unknown

None

Continua of Underemployment Equilibria Reflecting Coordination Failures, Also at Walrasian Prices
  • Language: en
  • Pages: 33
Assessing the Frequency and Causes of Out-of-stock Events Through Store Scanner Data
  • Language: en
  • Pages: 47

Assessing the Frequency and Causes of Out-of-stock Events Through Store Scanner Data

  • Type: Book
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  • Published: 2006
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  • Publisher: Unknown

Both retailers and manufacturers see in-store out-of-stock events (OOS) as a major problem, but there is a lack of research about their frequency, the sales losses they generate, and their causes. We provide a twofold contribution: We describe a new sales-based measure of OOS computed on the basis of store-level scanner data, and we identify several of the main determinants of OOS. We also introduce a significant distinction between complete and partial OOS. In both types, the observed sales level is significantly below its expected value. Complete OOS occur when there are no sales at all; partial OOS takes place when sales, though abnormally low, are not zero. Our analysis of seven differen...