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Articles 1 - 30 of 5449
Full-Text Articles in Business
Interacting Action Of Alkali-Silica Reaction And Chloride-Induced Steel Corrosion On The Reinforced Concrete Structures – A Critical Review, Williams Dunu
CSID Journal of Infrastructure Development
The degradation of reinforced concrete (RC) structures amidst the progression of corrosion within alkali-silica reaction (ASR)-affected structures is a complex phenomenon marked by diverse causal factors and repercussions. While the initiation phase of chloride-induced steel corrosion and ASR in RC structures has received extensive scrutiny, insufficient attention has been dedicated to comprehending the propagation phase (tp). Therefore, this study addresses this gap by centering its focus on the propagation phase, driven by the imperative need to formulate efficient and sustainable maintenance, repair, and management strategies for RC structures grappling with the concurrent impacts of degradation mechanisms such as ASR and …
The Impact Of Adopting Digital Twins In Urban Development, Mohammed Ali Berawi, Perdana Miraj, Mustika Sari
The Impact Of Adopting Digital Twins In Urban Development, Mohammed Ali Berawi, Perdana Miraj, Mustika Sari
CSID Journal of Infrastructure Development
The construction industry, which plays a pivotal role in urban development, has undergone a significant transformation in recent years. This transformation is largely marked by the rise of digitalization, a phenomenon fundamentally altering how we design, construct, and operate our urban environments. At the forefront of this paradigm shift is the notion of Digital Twins (DT), which entails a dynamic and virtual representation of tangible assets. Urban development has witnessed a growing adoption of this innovative approach to improve cities' infrastructure planning, construction, and management. Digital Twin enables real-time simulation and monitoring, enhancing performance and more informed decision-making. Therefore, implementing …
Assessment Of Infrastructure Development Approach In Newly Created Districts In Zambia: Case Study, Chimanga Kabwe, Musonda Innocent, Franco Muleya
Assessment Of Infrastructure Development Approach In Newly Created Districts In Zambia: Case Study, Chimanga Kabwe, Musonda Innocent, Franco Muleya
CSID Journal of Infrastructure Development
This article evaluates the infrastructure development plans in Zambia's newly established districts, primarily focusing on assessing their effectiveness. Infrastructure development encompasses various strategies, and this study investigates the factors influencing the selection of these strategies for implementing infrastructure projects in Zambia. Through structured interviews and questionnaires distributed to 500 respondents, the research highlights the critical role of community involvement. Communities play a pivotal role in identifying essential amenities, setting priorities for infrastructure construction, incorporating their ideas, and participating in the planning process for executing infrastructure projects. The analysis reveals that community members held varying perspectives on the significance of infrastructure …
Criteria For Assessing And Ensuring The Trustworthiness In Qualitative Research, Zia Ul Haq Kakar, Rizwana Rasheed, Aamir Rashid, Salma Akhter
Criteria For Assessing And Ensuring The Trustworthiness In Qualitative Research, Zia Ul Haq Kakar, Rizwana Rasheed, Aamir Rashid, Salma Akhter
Publications and Research
The trustworthiness of qualitative data has been debatable, yet it has strong support from its supporters. However, the importance and worth of qualitative data cannot be undermined. This paper presents a critical review of the trustworthiness of the qualitative data. The degree of trustworthiness of qualitative research can be measured by ensuring the credibility, transferability, dependability, and conformability of research design, process, and action. The guarantee of trustworthiness in qualitative research is more complex than in quantitative research due to its subjective nature. Many researchers and experts denied the generalizability of qualitative research. However, few researchers, like Guba (1985), developed …
Hotel Digital Capability: Dimensionality And Measurement, Lingling Fan, Chaowu Xie, Jiangchi Zhang, Songshan Huang, Xuequn Wang
Hotel Digital Capability: Dimensionality And Measurement, Lingling Fan, Chaowu Xie, Jiangchi Zhang, Songshan Huang, Xuequn Wang
Research outputs 2022 to 2026
While the significance of Hotel Digital Capability (HDC) has been acknowledged in the literature, limited attention has been given to its measurement. This study endeavors to identify the dimensions of HDC and construct a reliable measurement scale. A combined approach of qualitative and quantitative methods across three studies was employed to achieve the research objectives. Study 1, grounded in interviews, delineated HDC as a multidimensional construct encompassing digital basic capability, digital integration capability, digital application capability, and digital optimization capability. Building on the four-factor model identified in Study 1, Study 2 formulated an 18-item scale with robust measurement properties. Additionally, …
Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak
Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak
Journal of Mediterranean Tourism Research
The tourism sector has a delicate balance that is affected by its era. Political, economic, sociological problems and events affect the course of tourism, and when necessary, they can stop tourism movements. Epidemics affect tourism negatively. Covid-19 has a very different feature in terms of its effects on world tourism. In this context, the study examines the effects of Covid-19 on world and Turkish tourism. Within the scope of the study, related literature was reviewed, the effects of Covid-19 on world and Turkey tourism were examined with a qualitative approach. As a result, it can be expressed that travel restrictions …
Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah
Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah
Jurnal Administrasi Bisnis Terapan
This research aims to determine the influence of digital marketing and brand image on purchasing decisions of Shopee e-commerce consumers in Cilegon City. This type of research is quantitative with a sample size of 100 respondents. The data collection technique used was a questionnaire. The data analysis method in this research is multiple linear regression analysis using SPSS software. The research results show that the digital marketing variable has a significant effect on purchasing decisions with a t-count value of 2.613 > t-table 1.985, and a significance value of 0.010 < 0.05. The brand image variable does not have a significant effect on purchasing decisions with a t-value of 0.794 < t-table 1.985, and a significance value of 0.429 > 0.05. Furthermore, digital marketing and brand image simultaneously influence purchasing decisions …
Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri
Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri
Jurnal Administrasi Bisnis Terapan
Social problems lead to situations or conditions that disrupt the welfare and harmony of society, social problems have a difference between expectations and reality or as a gap between the existing situation and the situation that should be. One of the social problems that occur in Indonesia is poverty. Poverty is a state of deprivation such as food & drink, housing, and clothing. Poverty is related to low levels of education, health, and employment. One solution to the problem of poverty is to carry out CSR programs carried out by the Company. One of the companies that implement the program …
Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti
Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti
Jurnal Administrasi Bisnis Terapan
This study aims to analyze the effect of fiscal and monetary policies projected by variables of state revenue income, government spending, inflation rates, and interest rates on the projected rate of return on stocks in Indonesia through returns or returns on the JCI. The data used is secondary data taken from various source in the form of monthly data from 2015 to 2019. The analytical method used in this study is multiple regression analysis to see the effect of all the independent variables on the dependent variable. The results of the study show that the variables of fiscal policy in …
The Role Of Live Streaming In Building Consumer Trust, Engagement, And Purchase Intention In Indonesian Social Commerce Thrift Clothes Sellers, Amyra Salsabela Yasser, Gita Gayatri
The Role Of Live Streaming In Building Consumer Trust, Engagement, And Purchase Intention In Indonesian Social Commerce Thrift Clothes Sellers, Amyra Salsabela Yasser, Gita Gayatri
ASEAN Marketing Journal
Manuscript type: Research Article
Research Aims: Examine the relationship between shopping values consumers perceive during live streaming and their trust, engagement, and intention to purchase from Indonesian social commerce thrift clothes sellers.
Design/methodology/approach: Data was gathered through an online survey from consumers who have watched a live-streaming session of an online thrift clothes shop on Instagram. Data were analysed using covariance-based Structural Equation Modelling (SEM).
Research Findings: The output shows that only the utilitarian value of live stream positively affects trust in products and sellers. The variable engagement was only significantly affected by hedonic value. Additionally, the only …
How Do Firms Use Social Media: Topic Modeling Of Twitter Brand Posts Of Four Indonesian Skincare Brands, Annisafira L. Lestari, Arga Hananto
How Do Firms Use Social Media: Topic Modeling Of Twitter Brand Posts Of Four Indonesian Skincare Brands, Annisafira L. Lestari, Arga Hananto
ASEAN Marketing Journal
Manuscript type: Empirical paper
Research Aims: This paper aims to identify the topics of social media posts (on Twitter) from local skincare brands in Indonesia.
Design/methodology/approach: This descriptive study applied text analysis methods, specifically frequency analysis and topic modeling with the Latent Dirichlet Allocation (LDA) method. Data were collected from the top four skincare brands with over 10,000 followers using Twitter Academic API interfaced through the Twarc package in Python. The dataset contained 1290 tweets from Wardah, 17,491 tweets from Avoskin, 1,968 tweets from Somethinc, and 590 tweets from Whitelab. The data analysis used quanteda and …
The Effect Of Social Media Brand Engagement On Customer Brand Loyalty: A Study On Skincare Brands Customers In Indonesia, Dodi Ria Atmaja, Riska Ware Arum Sari
The Effect Of Social Media Brand Engagement On Customer Brand Loyalty: A Study On Skincare Brands Customers In Indonesia, Dodi Ria Atmaja, Riska Ware Arum Sari
ASEAN Marketing Journal
Abstract
Manuscript type: Research Paper
Research Aims: This research aims to examine the impact of brand engagement on social media on consumer brand loyalty (BL), by investigating the moderating roles of brand co-creation, brand trust, and brand experience variables.
Design/methodology/approach: The study employed a purposive sampling method, involving 230 respondents. The data was analyzed using Structural Equation Modeling (SEM).
Research Findings: The results show that brand experience can moderate the impact of brand co-creation (BCC) on brand loyalty (BL). However, social media brand engagement does not always have a direct impact on brand loyalty (BL), suggesting that other factors may …
Effect Of Influencer Marketing Strategy On Consumer Behaviour In Fast Moving Consumer Goods Firms In Ghana, Pearl Fafa Bansah, Vanessa Gaffar, Disman Disman, Ayu Krishna Yuliawati
Effect Of Influencer Marketing Strategy On Consumer Behaviour In Fast Moving Consumer Goods Firms In Ghana, Pearl Fafa Bansah, Vanessa Gaffar, Disman Disman, Ayu Krishna Yuliawati
ASEAN Marketing Journal
Manuscript type: Research paper
Research Aims: This study examines the influence of influencer marketing strategies on consumer purchasing behaviour among fast-moving consumer goods (FMCG) companies in Ghana.
Design/methodology/approach: This study employs an explanatory (causal) research design. A 31-item questionnaire split into four categories was used to collect quantitative data. An online questionnaire was sent to FMCG consumers in Ghana's Greater Accra and Ashanti Regions, aged 18–48 years and older. Multiple regression analysis was performed to establish relationships between the study variables.
Research Findings: The findings showed that YouTube is the most popular social media platform among Ghanaian users, …
The Influence Of Risk Aversion On Brand Loyalty With Brand Trust And Brand Affect As Mediating Variables, Nurfuad Wicaksono
The Influence Of Risk Aversion On Brand Loyalty With Brand Trust And Brand Affect As Mediating Variables, Nurfuad Wicaksono
ASEAN Marketing Journal
Currently cosmetic products are no longer only intended for women, but also for men. Thus, creating opportunities and a conducive environment for the emergence of new companies. With the increasing number of companies in the men's cosmetic industry today, how to build brand loyalty is one of the biggest challenges companies will face. This study aims to explore the relationship between risk aversion and brand loyalty, and test whether this relationship is mediated by brand trust and brand affect on the purchase of cosmetic and body care products by men. The selection of the sample was carried out using a …
Is A Ban On Non-Competes Supported By Empirical Evidence?, Sarah Oh Lam, Thomas Lenard, Scott Wallsten
Is A Ban On Non-Competes Supported By Empirical Evidence?, Sarah Oh Lam, Thomas Lenard, Scott Wallsten
Fordham Journal of Corporate & Financial Law
The U.S. Federal Trade Commission (FTC) has proposed a rule to declare virtually all non-compete agreements unfair methods of competition under Section 5 of the FTC Act and therefore, illegal. However, the empirical literature on non-compete agreements cited by the FTC in its Notice for Proposed Rulemaking (“NPRM”) shows mixed results on earnings, job creation, firm formation, entrepreneurship, training, investment, and firm value. Evidence in other current studies also does not support an economy-wide ban. The FTC concludes that the proposed rule would yield net benefits even though by its own admission it lacks the information necessary to conduct a …
Outsourcing Voting To Ai: Can Chatgpt Advise Index Funds On Proxy Voting Decisions?, Chen Wang
Outsourcing Voting To Ai: Can Chatgpt Advise Index Funds On Proxy Voting Decisions?, Chen Wang
Fordham Journal of Corporate & Financial Law
Released in November 2022, Chat Generative Pre-training Transformer (“ChatGPT”), has risen rapidly to prominence, and its versatile capabilities have already been shown in a variety of fields. Due to ChatGPT’s advanced features, such as extensive pre-training on diverse data, strong generalization ability, fine-tuning capabilities, and improved reasoning, the use of AI in the legal industry could experience a significant transformation. Since small passive funds with low-cost business models generally lack the financial resources to make informed proxy voting decisions that align with their shareholders’ interests, this Article considers the use of ChatGPT to assist small investment funds, particularly small passive …
The Public’S Companies, Andrew K. Jennings
The Public’S Companies, Andrew K. Jennings
Fordham Journal of Corporate & Financial Law
This Essay uses a series of survey studies to consider how public understandings of public and private companies map into urgent debates over the role of the corporation in American society. Does a social-media company, for example, owe it to its users to follow the free-speech principles embodied in the First Amendment? May corporate managers pursue environmental, social, and governance (“ESG”) policies that could reduce short-term or long-term profits? How should companies respond to political pushback against their approaches to free expression or ESG?
The studies’ results are consistent with understandings that both public and private companies have greater public …
Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey
Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey
Fordham Journal of Corporate & Financial Law
While courts usually defer to a board’s business decisions under the business judgment rule, courts will apply a much less deferential standard of review due to loyalty concerns if a conflicted controller is involved in a business decision such as a merger. However, in Kahn v. M & F Worldwide (“MFW”) when a squeeze out merger was challenged by a minority stockholder, the Delaware Supreme Court reviewed the transaction under the deferential business judgment rule standard because the Court found that the structure of the transaction neutralized the controller loyalty concerns. Building on this reasoning, the Court developed a checklist …
The Problem With The “Non-Class” Class: An Urgent Call For Improved Gatekeepers In Merger Objection Litigation, Josh Molder
The Problem With The “Non-Class” Class: An Urgent Call For Improved Gatekeepers In Merger Objection Litigation, Josh Molder
Fordham Journal of Corporate & Financial Law
Until recently, class actions dominated merger objection litigation. However, plaintiff’s lawyers have constructed a “non-class” class where an individual suit can benefit from the leverage of a certified class without ever meeting the stringent class certification requirements of Federal Rules of Civil Procedure 23. This new development has initiated a shift in merger objection litigation where plaintiffs are increasingly filing individual suits instead of class actions. However, this shift has left shareholders vulnerable to collusive settlements because plaintiff’s attorneys have significant control over these suits and a strong incentive to settle quickly for a substantial fee. Additionally, corporate defendants are …
Loophole Entrepreneurship, Brian M. Sirman
Loophole Entrepreneurship, Brian M. Sirman
Fordham Journal of Corporate & Financial Law
All entrepreneurs seek favorable legal or regulatory treatment for their businesses. Sometimes this leads an entrepreneur to build a business within a gap in the law—a loophole. In so doing, these “loophole entrepreneurs” may avoid steep regulatory compliance costs that otherwise would beset (or perhaps prohibit) their businesses, thereby gaining advantages over competitors. Despite these benefits, loophole entrepreneurship is fraught with risks. Loopholes, by nature, are fragile, and their contours are often uncertain. Moreover, the stigma of “exploiting a loophole” (which connotes unfairness or deception) can provoke ill will among competitors, policymakers, and the public.
The ranks of loophole entrepreneurs …
Divined Comity: Assessing The Vitamin C Antitrust Litigation And Updating The Second Circuit’S Prescriptive Comity Framework, William Weingarten
Divined Comity: Assessing The Vitamin C Antitrust Litigation And Updating The Second Circuit’S Prescriptive Comity Framework, William Weingarten
Fordham Journal of Corporate & Financial Law
In re Vitamin C Antitrust Litigation, recently decided by the Second Circuit, sets a grave precedent for American plaintiffs seeking redress for antitrust injuries wrought by foreign defendants. The case involved a group of Chinese manufacturers and exporters of vitamin C, who conspired to fix prices and restrict output in the export market, injuring American consumers in import commerce. The foreign manufacturers conceded that they had colluded in fixing prices and restricting output, in flagrant violation of U.S. antitrust law. And yet, with the assistance of the Chinese government—intervening as amicus curiae—the defendants were successfully able to argue, on appeal …
Peran Telemarketing Dalam Kegiatan Promosi Pada Perusahaan Logistik, Radityo Kusumo Santoso
Peran Telemarketing Dalam Kegiatan Promosi Pada Perusahaan Logistik, Radityo Kusumo Santoso
Jurnal Administrasi Bisnis Terapan
In conducting marketing activities, there are many methods that can be used to gather potential customers. One of the marketing methods still used today is telemarketing. Telemarketing is chosen because it offers a good personal approach, and not only in promotion, the personal approach of telemarketing can help build relationships with existing consumers and support operational activities. PT Selaras Logistik Indonesia is a company engaged in logistics distribution, where its potential customers are focused on certain criteria, and this company still uses telemarketing in its marketing activities. The results of the research show that telemarketing plays a role as part …
Factors Influencing The Mode Split From Port To Hinterland : A Comparative Study Of European Ports, Gambia And Sri Lanka, Aji Keway Bangura, Prasanna Kumara Rajapaksha
Factors Influencing The Mode Split From Port To Hinterland : A Comparative Study Of European Ports, Gambia And Sri Lanka, Aji Keway Bangura, Prasanna Kumara Rajapaksha
World Maritime University Dissertations
This study examines the factors that affect transportation mode split and how mode split affects port congestion with a particular emphasis on comparing ports in Europe to Sri Lankan and The Gambian Ports. As ports are major nodes in maritime transportation, there is need to ensure seamless movement of cargos in and out of the port to avoid delays. Delay in moving cargo to and from the ports leads to port congestion. This usually amounts to extra costs for shippers while it leads to gradual damage of port facilities. To address this issue, there is need to ensure there is …
Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani
Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani
Jurnal Akuntansi dan Keuangan Indonesia
Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into …
The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy
The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy
Jurnal Akuntansi dan Keuangan Indonesia
In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …
The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman
The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman
Jurnal Akuntansi dan Keuangan Indonesia
An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of …
An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper
An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper
International Journal for Business Education
This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …
Analyzing A Smartphone Battle Using Bass Competition Model, Maila Hallare, Alireza Hosseinkhan, Hasala Senpathy K. Gallolu Kankanamalage
Analyzing A Smartphone Battle Using Bass Competition Model, Maila Hallare, Alireza Hosseinkhan, Hasala Senpathy K. Gallolu Kankanamalage
CODEE Journal
Many examples of 2x2 nonlinear systems in a first-course in ODE or a mathematical modeling class come from physics or biology. We present an example that comes from the business or management sciences, namely, the Bass diffusion model. We believe that students will appreciate this model because it does not require a lot of background material and it is used to analyze sales data and serve as a guide in pricing decisions for a single product. In this project, we create a 2x2 ODE system that is inspired by the Bass diffusion model; we call the resulting system the Bass …
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
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 …