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Full-Text Articles in Business
The Aicpa's 10 Guiding Principles, Annette M. Nellen
The Aicpa's 10 Guiding Principles, Annette M. Nellen
Faculty Publications
Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.
Dynamic Co-Existence Of Company-Owned And Franchised Outlets Within A Company: A Framework Of The Franchisor's Perspective, Robert E. Sibley, B. Yoo
Dynamic Co-Existence Of Company-Owned And Franchised Outlets Within A Company: A Framework Of The Franchisor's Perspective, Robert E. Sibley, B. Yoo
Faculty Publications
Why and how do company-owned and franchised outlets simultaneously exist within the same organization? The purpose of this article is to integrate a variety of theories on this interesting retail phenomenon into a broader theoretical framework based on the political-economy paradigm. This paper attempts to integrate the perspectives of several theories that previously have been considered competing models of a single reality--the access-to-capital viewpoint, transaction cost analysis, the population ecology perspective, and power-dependence-conflict arguments--into a broader perspective that utilizes intra-firmfactors and the internal and external economies and polities of the political-economy paradigm. A model depicting this integration is set forth …