After the Scandals. A German-Speaking Perspective on Management Accounting Research and Education

M. MESSNER, A. Becker

European Accounting Review

2005, vol. 14, n°2, pp.337-347

Départements : Comptabilité et Contrôle de Gestion

As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance. In this paper, we discuss this limited response, focusing particularly on the field of management accounting. In German-speaking countries, management accounting is conceived of in a specific way (usually referred to as Controlling ). The traditions of such a practice and the associated academic school of thought have made it difficult for researchers to consider issues of corporate governance and internal control in more empirical depth. Pointing to the importance of investigating the actual use of accounting systems and, thus, the social and institutional context of accounting, we propose a strategy for research and education that would allow for more comprehensive insights into the role that (management) accounting might play in corporate scandals

An international study of dysfunctional e-mail usage and attitudes among managers


International Journal of Human Resources Development and Management

2005, vol. 5, n°4, pp.425-436

Départements : Management et Ressources Humaines

Mots clés : Electronic communication, E-mail usage, Media attitudes, Mobile workers, Cross cultural communication, Email, Business communications, Dysfunctional behaviour, Dysfunctional attitudes, Business executives, Large firms, Human resource development, HRD, Customer relationships, Inappropriate use, Online etiquette, Etiquette.

There is a rich body of literature regarding the choice of medium for business communications. Much of this literature seeks to understand the choice and usage of, and attitudes towards, differing media. Theories about the choice of using electronic media range from symbolism, message equivocality, the distance between message partners, the number of message partners, the perceived richness of the media, and the attitudes of message recipients (Trevino et al., 2000). The past few years have seen the choice of electronic media, specifically e-mail, grow enormously. Increasingly, the advantages of e-mail seem to be linked to dysfunctional behaviour and attitudes. This study explores these questions with a survey of 750 European business executives. The survey specifically focuses on identifying dysfunctional usage and attitudes among a cross-section of managers who routinely use e-mail for their work in large firms.

Antecedents of Information and System Quality: An Empirical Examination Within the Context of Data Warehousing


Journal of Management Information Systems

Spring 2005, vol. 21, n°4, pp.199-235

Mots clés : business intelligence software, data warehousing, information quality, information systems success, system quality

Understanding the successful adoption of information technology is largely based upon understanding the linkages among quality, satisfaction, and usage. Although the satisfaction and usage constructs have been well studied in the information systems literature, there has been only limited attention to information and system quality over the past decade. To address this shortcoming, we developed a model consisting of nine fundamental determinants of quality in an information technology context, four under the rubric of information quality (the output of an information system) and five that describe system quality (the infonnation processing system required to produce the output). We then empirically examined the aptness of our model using a sample of 465 data warehouse users from seven different organizations that employed report-based, query-based, and analytical business intelligence tools. The results suggest that our determinants are indeed predictive of overall information and system quality in data warehouse environments, and that our model strikes a balance between comprehensiveness and parsimony. We conclude with a discussion of the implications for both theory and the development and implementation of information technology applications in practice

Archimedean copulae and positive dependence

A. Müller, M. SCARSINI

Journal of Multivariate Analysis

2005, vol. 93, pp.434-445

Départements : Economie et Sciences de la décision

Mots clés : Conditionally increasing, MTP2, Positive lower orthant dependent, Exchangeability, Binary sequences

Attitudes towards traditional and non- traditional parents

V.L. Brescoll, E. L. UHLMANN

Psychology of Women Quarterly

2005, vol. 29, pp.436-445

Départements : Management et Ressources Humaines

Three studies investigated attitudes toward traditional parents (stay-at-home mothers and employed fathers) and nontraditional parents (stay-at-home fathers and employed mothers) among adult men and women. Using a between-subjects design, Study 1 found that nontraditional parents were liked significantly less than traditional parents. Participants also believed that stay-at-home fathers were not regarded highly by others. Study 2 replicated these results using a within-subjects design, suggesting that participants felt little compunction about expressing negative attitudes toward nontraditional parents. Study 3 further found that employed mothers were less disliked when described as working out of financial necessity rather than for personal fulfillment. Both male and female participants reported negative evaluations of employed mothers and stay-at-home fathers, suggesting that prescriptive gender role stereotypes represent a consensual ideology shared by men and women.

Belief-free Equilibria in Repeated Games

J. Ely, J. HÖRNER, W. Olszewski


mars-mai 2005, vol. 73, n°2, pp.377-415

Départements : Finance

We introduce a class of strategies that generalizes examples constructed in two-player games under imperfect private monitoring. A sequential equilibrium is belief-free if, after every private history, each player's continuation strategy is optimal independently of his belief about his opponents' private histories. We provide a simple and sharp characterization of equilibrium payoffs using those strategies. While such strategies support a large set of payoffs, they are not rich enough to generate a folk theorem in most games besides the prisoner's dilemma, even when noise vanishes

Border Crossing: Bricolage and the Erosion of Categorical Boundaries in French Gastronomy

H. Rao, P. Monin, R. DURAND

American Sociological Review

décembre 2005, vol. 70, n°6, pp.968-992

Départements : Stratégie et Politique d’Entreprise, GREGHEC (CNRS)

Sociological researchers have studied the consequences of strong categorical boundaries, but have devoted little attention to the causes and consequences of boundary erosion. This study analyzes the erosion of categorical boundaries in the case of opposing category pairs. The authors propose that categorical boundaries weaken when the borrowing of elements from a rival category by high-status actors triggers emulation such that the mean number of elements borrowed by others increases and the variance in the number of elements borrowed declines. It is suggested that penalties to borrowing in the form of downgraded evaluations by critics exist, but decline as the number of peers who borrow increases. The research setting is French gastronomy during the period from 1970 to 1997, when classical and nouvelle cuisines were rival categories competing for the allegiance of chefs. The results broadly support the authors' hypotheses, indicating that chefs redrew the boundaries of culinary categories, which critics eventually recognized. Implications for research on blending and segregating processes are outlinedRestaurants, Motion pictures, Studies, Colleges & universities, Processes, Nature, Competition, Strategic management, Researchers, Research & development--R&D, Organizational behavior, Acquisitions & mergers

Budgetary Reform and the Structuration of Organizational Fields in Education


Accounting, Auditing and Accountability Journal

2005, vol. 18, n°6, pp.733-755

Départements : Comptabilité et Contrôle de Gestion

Calvados - A Business Game for Your Cost Accounting Course


Issues in Accounting Education

février 2005, vol. 20, n°1, pp.63-80

Départements : Comptabilité et Contrôle de Gestion

Conventional computer-assisted business games are often too complex for university teaching, require too much preparation, and are very time consuming. For these reasons, they are generally only offered parallel to other courses. This article introduces a short business game called Calvados, which can be played without computer support. In terms of content and length, the game can be integrated into the limited time frame of a cost accounting course. As an example, the business game uses the production of French apple brandy and considers relevant costs, opportunity costs, and, in particular, the determination of the optimal internal transfer price. In order to make the use of Calvados as practical as possible, a detailed description of the game and teaching assignments is provided in the article. In addition, the overall arithmetical solution to the tasks dealt with in the business game is introduced using the Lagrange approach

Choice-based Elicitation and Decomposition of Decision Weights for Gains and Losses under Uncertainty

M. ABDELLAOUI, M. Vossmann, M. Weber

Management Science

2005, vol. 51, n°9, pp.1384-1399

Départements : Economie et Sciences de la décision, GREGHEC (CNRS)

Mots clés : Decision under uncertainty, Choquet expected utility, Cumulative prospect theory, Decision weights, Choice-based probabilities, Probability weighting