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Europe's Next Step
This book looks at the experience of 13 leading-edge European firms and institutions, drawn from the manufacturing services and health sectors. It shows how organisation has been the key to their productivity growth. It also shows that while Europe has much to learn from Japan and the USA, it has considerable expertise on which the production sector can grow.
Management Control as a Meso-Foundation of Organizational Capabilities
The management accounting field has called for work which crosses academic boundaries, such as the field of strategic management. On the other side, the strategic management field has called for conceptual work on the foundations of organizational capabilities. Given that the strategy field lacks a comprehensive explanation as to how managers can entice their employees to effectively deploy their capabilities, we draw on the management control literature. The paper moves beyond discussing incentives to a discussion of management control frameworks to examine what are the underlying, implicit elements impacting employee behavior. It proposes that the meso-level foundations of organizational capabilities lie in the employee motivation literature. These foundations have been best operationalized within the management control literature by two comprehensive management control frameworks: Merchant's management control system and Simons' levers of control. We conclude by arguing that a full discussion of the origins of organizational capabilities needs to include the management control literature, and more specifically, work by Merchant, Simons and others.
Teaching with Cases
Case method teaching immerses students in realistic business situations--which include incomplete information, time constraints, and conflicting goals. The class discussion inherent in case teaching is well known for stimulating the development of students' critical thinking skills, yet instructors often need guidance on managing that class discussion to maximize learning. Teaching with Cases focuses on practical advice for instructors that can be easily implemented. It covers how to plan a course, how to teach it, and how to evaluate it. The book is organized by the three elements required for a great case-based course: 1) advance planning by the instructor, including implementation of a student contract; 2) how to make leading a vibrant case discussion easier and more systematic; and 3) planning for student evaluation after the course is complete. Teaching with Cases is ideal for anyone interested in case teaching, whether basing an entire course on cases, using cases as a supplement, or simply using discussion facilitation techniques. To learn more about the book, and to see resources available, visit teachingwithcases.hbsp.harvard.edu.
Intellectual Capital Revisited
'This book extends the analysis of intellectual capital and underlines the idea that its study is multidisciplinary. Its publication is timely as it brings together a collection of the key thought leaders in the area who provide new perspectives into this important topic. This book is essential reading by those engaged in understanding the knowledge economy and intellectual capital in organisational settings.' - James Guthrie, The University of Sydney, Australia This book brings together some of the founders of the IC movement in Europe to critically review the virtues and shortcomings of intellectual capital as a managerial concept. More questions on the future of IC study are perhaps raise...
Perspectives on Intellectual Capital
Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajector...
Contemporary Issues in Management Accounting
Covering established and emerging areas in the fast changing field of management accounting, this work discusses accounting practices such as budgeting, costing, responsibility accounting and capital investment analysis.
