First published in 1996, this book seeks to establish Gabriel A.D. Preinreich as an important accounting theorist and redress the neglect that his work has suffered despite its foundational importance to prominent areas of modern research. Two criteria were used to select the papers included in this volume — papers related to dividends, yield, valuation, goodwill and depreciation were selected while those that were primarily concerned with mathematical economics were omitted. The collected articles and other items were written between 1931 and 1944 and grouped into three sections: accounting from the investor’s viewpoint; valuation and goodwill; and depreciation.

First published in 1996, this book seeks to establish Gabriel A.D. Preinreich as an important accounting theorist and redress the neglect that his work has suffered despite its foundational importance to prominent areas of modern research. Two criteria were used to select the papers included in this volume — papers related to dividends, yield, valuation, goodwill and depreciation were selected while those that were primarily concerned with mathematical economics were omitted. The collected articles and other items were written between 1931 and 1944 and grouped into three sections: accounting from the investor’s viewpoint; valuation and goodwill; and depreciation.

Change is a crucial and inescapable process for many organisations. It remains a constant challenge for managers and many change management initiatives fail. Burns and Stalker’s seminal text on managing change, The Management of Innovation, has often been used as a basis for research in mainstream management journals and has been represented as an important theory in popular and long-established management textbooks. The issues raised in that book are still being grappled with by academics and practitioners today. Miriam Green provides a critical analysis of the mainstream construction of knowledge on change management through an examination of representations of that text. The main thesis of her book is that this literature, though valuable, does not provide a full picture. Its objectivist approach ignores the role of other factors raised in the original study. These factors include the effects of power, politics, resistance and employee influence on the outcomes of managerial change strategies and on other organisational processes, with important consequences for the understanding of change initiatives by both academics and practitioners. This is part of an ongoing debate in management studies and more widely in the social sciences about theoretical approaches and research methods. The originality of this book lies in its in-depth comparison of an entire monograph on organisations facing technological and commercial change, with an equally in-depth analysis of the ways this work has been represented and used as a basis for teaching and research. It highlights the limitations of the exclusive use of one approach to explain the complications arising from organisational change. It challenges the scientific justification offered for that approach and supports arguments for more inclusive and sustainable scholarship, of greater relevance to academics, managers and other organisational stakeholders.

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Covering all the basics in organizational behaviour, as well critically reflecting on the institutions and practices of business life, the sixth edition of Managing and Organizations: An Introduction to Theory and Practice has been updated to include: · Cutting-edge content on diversity and inclusion, design thinking, followership and deglobalization · New and updated ′In Practice′ boxes offering real-world examples · Engaging case studies, such as How to start decolonising your business, Power and empathy and How COVID-19 has changed university teaching · New ‘Additional Resources’ in each chapter This textbook is essential reading for anyone studying organizational behaviour at undergraduate or postgraduate level. A wealth of online resources for both students and lecturers, including a fully revised Instructor’s Manual, PowerPoint slides and additional case studies, are available via the companion website. Stewart Clegg is Professor at the University of Stavanger, Norway; University of Sydney and Emeritus Professor at University of Technology Sydney, Australia Tyrone S. Pitsis is Professor of Strategy, Technology & Society at Durham University Business School. Matt Mount is Assistant Professor of Strategy and Innovation at Deakin Business School, Melbourne.

Professions and professionalism have played an integral part in business and society. In this book, Mike Saks provides a thorough overview of this field through an analysis of a range of professions, including, amongst others, accountants, doctors and lawyers. The book offers a critical analysis of such privileged occupational groups in modern societies. Anticipating a positive if changing role for such groups in the years ahead, the book outlines conflicting theoretical perspectives on professions and discusses current developments in an accessible, multi-disciplinary style. The book documents their evolution and contemporary transformation from medieval guilds to fully-fledged professions and international professional service firms, while pointing a path towards their future in the world of work and beyond. With insights into the recent challenges provided by clients, citizens, the state and corporations in neo-liberal societies, Professions provides a concise overview that will be essential reading for students, academics and others interested in the operation of these key occupational groups in business and society.

Over the last two decades, the field of public administration has witnessed theoretical and practical changes that have innovated the relationships between public administration and performance management. Dealing with the rising complexity of performance regimes in contemporary public administration requires that policy-makers and their organizations are able to face unpredictable problems impacting on a community’s quality of life. Complex policy issues – such as immigration, pandemics, societal aging, crime, unemployment, and financial crises – cannot be easily solved by quick fixes that are focused only on a short-term and bounded vision of their causes. They rather require “robust” methods to support policy analysis and to affect sustainable community outcomes in cross-boundary settings. As illustrated in this book, Dynamic Performance Management provides a methodological framework enabling policy-makers to outline the causal relationships among policy outcomes, performance drivers, and related strategic resources. Such a modeling approach helps stakeholders to broaden the investigated system boundaries so to balance short- and long-term performance under different result domains. This approach blends performance management and System Dynamics modeling. Several examples and case studies are discussed to enable scholars and practitioners to appreciate the practical implications related to the use of such an approach.