Social and Behavioral Sciences Commons^™

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

Centropoly: The Structure Of Educational Failures In The U.S., Martha Bradley-Dorsey

Graduate Theses and Dissertations

How did a country birthed in individual liberty and voluntary associations create just the opposite in its inflexible, layered, government-controlled public education system? Here, using public choice theory, I explain how near-sighted and unrelated reforms, often based in private motives, gave us what I call the public education centropoly – a hybrid government organization consisting of a set of monopolies layered beneath two additional government levels that especially fails disadvantaged students.

After defending the use of public choice theory (Chapter 1) and summarizing the U.S. public education system formation (Chapter 2), in Chapter 3 I examine the Elementary and Secondary …

The Principles Of Organizational Inaction, Roger A. Lohmann

Faculty & Staff Scholarship

Organization inaction and the absence of change are seriously understudied topics. This article (a spoof) reports on a research problem that identifies and studies four principles of organizational inaction: The time, subject matter, group size and controversy theorems together and separately explain a great deal of committee and organizational inaction. The article also introduces innovative techniques of invariant statistics and mystery sampling. The article is an extensive rewrite of a 'research report' that originally appeared in a peer-reviewed administrative humor journal, The Bureaucrat, in 1979.

The Collateral Effects Of Representation : Three Essays Evaluating Representative Bureaucracy In Practice, Ashley Miller Alteri

Legacy Theses & Dissertations (2009 - 2024)

This dissertation evaluates representative bureaucracy, a public management theory that has been embraced by public management scholars and implicitly embraced by practitioners through the use of diversity hiring initiatives. The theory of representative bureaucracy posits that a bureaucracy will function better if the administrative arm of government, in addition to its political one, is representative of the public. This representativeness is achieved if the bureaucrat shares a common identity with the group or groups they are meant to represent. The three papers within this dissertation provide an analysis of how this theory translates into practice. Specifically, these papers examine the …

Bureaupathology And Organizational Fraud Prevention: Case Studies Of Fraud Hotlines, Chelsea Ann Binns

Dissertations, Theses, and Capstone Projects

This dissertation examined the effect of organizational bureaucracy on fraud hotline performance. Fraud hotlines are used to receive anonymous fraud tips from employees in all sectors to prevent and detect fraud. This work contributes to the research on fraud hotlines, which today is very light. This work also examined individual hotline performance against organization theory, which is absent in the literature. The literature also doesn't include studies using social media data to determine organizational climate. This work contributes to that literature by providing a collective case study examination of the fraud hotlines in six organizations. Their hotline performance was examined …

Whites And The Active Representation Of Racial Minority Interests, Maykao Y. Hang

School of Business Student Theses and Dissertations

This study explored personal and organizational factors that contribute to White public administrators actively representing the interests of racial minority minorities. Data collection comprised of 15 semi-structured interviews. The average age was 54, and the length of service was 3-33 years. Subjects were asked about their personal background, what it means to be White, and work experiences in local county government.

Personal factors found were racial consciousness, major life events, and significant relationships with people of color. Organizational factors included a diverse and inclusive work environment, bureaucracy, legal and compliance issues, and supervisor support. Findings included that Whites did not …

Worker Participation In Diverse Settings: Does The Form Affect The Outcome, And If So, Who Benefits?, Rosemary Batt, Eileen Applebaum

Rosemary Batt

[Excerpt] This paper utilizes extensive surveys of workers in three occupational groups (network craft workers, semi-skilled office workers, and semi-skilled machine operators) in two very different industries (telecommunications and apparel)i to examine the outcomes of workplace innovations. Our central . question has two parts. First, what are the outcomes of off-line employee participation programs versus on-line work reorganization experiments? Second, who benefits from which type of innovation: employees, employers, or both? To answer these questions, we consider the effects of off-line versus on-line innovations on workers' satisfaction with their jobs, on their commitment to the companies they work for, and …

Exercising Control At Sports Rehab Network, Mark Mensch, Barry Armandi, Herbert Sherman

Organization Management Journal

This is a field-based disguised case describing how an entrepreneur who develops a successful rehabilitation business now must operate within the confines of a bureaucratic hospital setting. The CEO of the hospital who had ordered him not to seek any new ventures given the hospital’s cash flow problems was stymieing his entrepreneurial orientation. The case has a difficulty level appropriate for a junior level course in small business management and entrepreneurship. The case is designed to be taught in one class period (may vary from sixty minutes to one hundred minutes depending upon the course structure and the instructional approach …

Exercising Control At Sports Rehab Network, Mark Mensch, Barry Armandi, Herbert Sherman

Organization Management Journal

This is a field-based disguised case describing how an entrepreneur who develops a successful rehabilitation business now must operate within the confines of a bureaucratic hospital setting. The CEO of the hospital who had ordered him not to seek any new ventures given the hospital’s cash flow problems was stymieing his entrepreneurial orientation. The case has a difficulty level appropriate for a junior level course in small business management and entrepreneurship. The case is designed to be taught in one class period (may vary from sixty minutes to one hundred minutes depending upon the course structure and the instructional approach …

Managerial Reforms Within The United States Government, Jacqueline Michelle Townsend

Theses Digitization Project

This research project examines Presidential and Congressional attempts to increase the efficiency and effectiveness of the United States government. It describes prior reform efforts and then focuses on President George W. Bush's management agenda.

A Grounded Theory Of The Leadership Process In A Large Government Bureaucracy, George K. Kriflik, R. Jones

Faculty of Commerce - Papers (Archive)

This paper presents a theory of the leadership process within the particular substantive setting of a large government bureaucracy. The study organisation (labelled AGRO) possesses a dominant engineering culture and has a history characterised by non- tumultuous change. The research methodology of orthodox grounded theory was employed. The main concern of the participants was found to be a desire to close the gap between their current work reality and that level they perceived themselves to be capable of achieving. This was resolved through the basic social process of Minimising Attainment Deficit. Leadership aspects of charisma and vision where not evident …

Trends. Personnel Security In An Age Of Terrorism With Global Reach, Ibpp Editor

International Bulletin of Political Psychology

This Trends article discusses what an appropriate level of commitment to a security bureaucracy might look like.

Access To Capital And Technical Assistance, Richard J. Ward

New England Journal of Public Policy

This article summarizes and analyzes the views of select leaders in business, labor, banking, the government, and academia with regard to the constraints, obstacles, and recommendations to achieve economic growth in Massachusetts. The role of the state government in addressing these issues receives special attention. Access to capital and technical assistance had been regarded by many as the key constraint, particularly during the recession of the early 1990s. The author analyzes inconvenient government systems, bottlenecks, and bureaucracy as throttling the flow of capital to small-business entrepreneurs. The analysis concludes, however, that unless the state cum federal government finds ways to …