Kelly & Pratt (1992) – Purposes and paradigms of management accounting: beyond economic reductionism Introduction The paper suggests that management accounting is seen as fulfilling a multiplicity of purposes which can only be understood by analysing the actions of the management accounting actors involved. Background Management accounting grew out of cost accounting around 1950s. It was grounded in the neo-classical economical theory of the firm: if each firm acts to maximize its profitability
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El caso Southwest ilustra que el factor humano puede ser un elemento de diferenciación para conseguir ventajas competitivas duraderas. El objetivo que se pretende con este caso es que el alumno identifique la relación entre gestión de personas‚ estrategia y ventaja competitiva. La mayoría de los directivos no saben cómo hacerlo. - Ann Rhoades‚ vice president of people for Southwest Airlines. - United’s share in this market had fallen from 38 percent in 1991 to 30 percent in 1993.
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Center for Effective Organizations HUMAN RESOURCES AND SUSTAINED COMPETITIVE ADVANTAGE : A RESOURCE-BASED PERSPECTIVE CEO PUBLICATION G 93-19 (239) P ATRICK M. WRIGHT Texas A&M University G ARY C. MCM AHAN University of Southern California ABAGAIL MCWILLIAMS Texas A&M University November 1993 C e n t e r for Ef f e c t i v e O r g a n i z a t i o n s - M a r s h a l l S c h o o l o f B u s i n e ss U n i v e r s i t y o f S o u t h e r n C a l i f o r n i a - L o s A n g e l
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THE EFFECT OF CEOS ON FIRM PERFORMANCE ALISON MACKEY Assistant Professor of Management Orfalea College of Business California Polytechnic State University San Luis Obispo‚ CA 93407 Tel: (805) 756-1232 Fax: (805) 756-1473 mackey@calpoly.edu Keywords: Executive Leadership‚ CEOs‚ Firm Performance‚ Leadership‚ Variance Decomposition‚ Managers Forthcoming in Strategic Management Journal THE EFFECT OF CEOS ON FIRM PERFORMANCE ABSTRACT The extent to which CEOs influence firm performance is
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Executive Summary In 2009 Gary Kelly‚ the CEO of Southwest airlines‚ was contemplating what it would take for Southwest to survive the economic downfall‚ due to high oil prices and decline in demand‚ that was upon the airline industry. One might argue that in the face of many options Southwest both diversified in there solutions as well as stayed true to the brand they had created. We will argue they did both. They branched out in terms of expansion and customer service‚ while remaining true to their
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Adapting to a New Culture Adjusting to a new government‚ similar to adjusting to a new culture requires learning and adapting to new rules and norms. Dealing with this kind of change comes with new lessons‚ new understandings of life and new perspectives. Individuals have to learn things from scratch‚ learn to understand the culture and most importantly‚ people have to stop making assumptions. Moreover‚ a new culture requires a new level of open-mindedness. This is not always an easy process
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Subject: Potential Acquisition Date: July 26‚ 2013 The purpose of this memo is to provide feedback‚ detailing the Marketing Teams’ perspectives and update you on results from several inquiries relating to a prosed merger of the Italian hotel chain. While some research is conclusive‚ other variables that may affect the acquisition are; monetary exchange rate‚ geological changes‚ and reconstruction and improvements cost. North east Italy is encompassed‚ beautifully encompassed the Alps‚ covering
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fact these three namely liquidity‚ profitability and safety are the main objectives of a monetary policy. Banks have to earn profits because if they don’t‚ they would not work as all the shareholders would sell off the shares if proper dividends are not earned. Hence they have to earn profits for their shareholders and at the same time satisfy the withdrawal needs of its customers. The main problem here comes is sticking the balance between liquidity and profitability as both contradict each other. This
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behavior---------------------------------------3 3 Evaluation of profitability analysis---------------------------------4 4 Conclusion and recommendation----------------------------------8 References--------------------------------------------------------------------9 Executive summary This report provides an evaluation of Woolworths in respect of ethical behavior and profitability analysis to fulfill an investor’s ethical requirement. The investigation
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140249021 1. Executive Summary This report is a summary of the comparison of ratio analysis of two companies Morrisons Plc. and Sainsbury Plc. for the accounting period 2010-2011 and 2011-2012. It focuses basically on various ratios such as Profitability Ratio‚ Liquidity Ratio‚ Gearing Ratio‚ Efficiency Ratio and Investors Ratio. This ratios will give us an overview of the companys financial performance of Morrison and Sainsbury and will even help us to compare both the companys performance
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