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21.
Joshua Ronen 《Journal of Management and Governance》2014,18(3):707-716
Let me first begin by saying that I agree in general with Brian’s proposition that the theory of the firm provides insights into requisite financial reporting systems. I also agree with Mike’s characterization of business models as diverse, subjective, and mostly aspirational and if I may add, essentially vacuous. I disagree with the notion that financial reporting and recognition and measurement principles should be tailored to business models. Rather, I shall make the argument that recognition and measurement principles should be invariant to diverse business models. Indeed, the theory of the firm would suggest universal recognition and measurement principles that apply independently of the business models. The role of business models, I contend, is to facilitate proper quantifications—the required output of applying the universal recognition and measurement principles. 相似文献
22.
Ronen Shamir 《Symbolic Interaction》2005,28(2):229-253
This article, based on two years of participant observation, in‐depth interviews, and informal exchanges, offers an ethnographic account of a nonprofit organization that promotes the idea of corporate social responsibility. It follows the ways and means by which midlevel corporate executives are initiated into the universe of “corporate citizenship,” learning to deploy terms such as “stakeholders,” “brand loyalty,” “social investment,” and “community empowerment.” Through an analysis of workshops, lectures, and ceremonial events, I show how the idea of social responsibility is transformed into a managerial tool, designed to enhance employee loyalty and to improve brand loyalty. From a constructivist sociological perspective, I also show that the idea of corporate social responsibility, when framed and advocated by a corporate‐friendly organization, fits the neoliberal emphasis on corporate self‐regulation. 相似文献
23.
The importance of motivation in the managerial control process has been well noted in the accounting literature. However, despite its emphasis on motivation, the accounting literature says little about the specific relationships between motivation and accounting control systems. This paper will present an explicit, systematic statement of these relationships by means of a detailed comparison and synthesis of two previously unrelated models. One is a conventional accounting model of control, and the other is a comprehensive behavioral model of motivation. Our aim is to integrate behavioral concepts with accounting applications in order to work towards solutions of important problems involving motivation and management control systems. 相似文献