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Full-Text Articles in Business
Lobbying Activity In The Standards Setting Process: Fasb Statement On Financial Accounting Standards No. 106, "Employers' Accounting For Postretirement Benefits Other Than Pensions", Christine Schalow
Graduate Theses and Dissertations
The purpose of this study is to explain and classify the behavior of corporate managers in the accounting standards setting process as it related to Statement of Financial Accounting Standards No. 106. Evidence from this study provides readers a better understanding of participation of corporate managers in the accounting standards setting process. To accomplish the objective, this study surveyed corporate representatives who responded to the Financial Accounting Standards Board's, February 1989, exposure draft, "Employers' Accounting for Postretirement Benefits Other Than Pensions," (OPEB). A sample of corporations whose representatives did not respond to the OPEB exposure draft, although the corporations did …
Generic Strategies, Leader Attributes, Environmental Uncertainty, And Organizational Performance: An Empirical Investigation Of Contingencies And Configurational Outcomes, Tope Adeyemi-Bello
Generic Strategies, Leader Attributes, Environmental Uncertainty, And Organizational Performance: An Empirical Investigation Of Contingencies And Configurational Outcomes, Tope Adeyemi-Bello
Graduate Theses and Dissertations
The implications of strategy, environmental uncertainty, and leader attributes to the performance of organizations have been the subject of many research studies. The traditional interaction-based contingency approach that has typically been used in the management literature for examining the interrelationships between these variables, may very often be inadequate to capture the overall pattern of fit among them. A contemporary approach that allows researchers to examine sophisticated relationships between variables is configuration or systems theory— which suggests that inevitable relationships exist between strategic, environmental, contextual, and organizational variables and performance. This study used both the interaction and configuration-based approaches to determine …