1,720,960 research outputs found
What can management accounting practitioners and academics do to improve risk measurement and forewarn impending financial crises?
No full textWe discuss some perceived shortcomings of management accounting in the light of the financial crisis of 2008. We describe current trends in management accounting thinking and Japanese perspectives on the discipline. Our main focus is on the lack of reliable measurement of financial risk and its consequences. The importance of collaborative multi-disciplinary research through partnerships
between academics and practitioners is emphasised
EntryMode Strategies and Performance of Japanese MNCs in Australia and New Zealand: the Role of Japanese Employees
Get PDFThis study investigates different entry modes and staffing practices, and their influence on performance in Japanese subsidiaries in Australia and New Zealand. Company data were derived from the Toyo Keizai data bank of Japanese overseas investments (Kaigai Shinshutsu Kigyou Souran) for the period from 2004 to 2008. The major assumption of this paper is that Japanese MNCs use their staffing policies as a means of exerting more influence over the entry mode strategy by having more control over the business operations in the host country. The study reveals significant differences in Japanese subsidiaries between the two countries. A relationship between performance
and the variables of industry and employing Japanese expatriates was found for Australia.UnpublishedAlba, J. D., Park, D., & Wang, P. 2008. Corporate Governance and Merger & Acquisition (M&A) FDI: Firm-level Evidence from Japanese FDI into the US, Journal of Multinational Financial Management, (Article in Press).
Anand, J. & Delios, A. 1997. Location Specificity and the Transferability of Downstream Assets to Foreign Subsidiaries, Journal of International Business Studies, 28 (3), 579-603.
Bamber, G. J., Shadur, M. A.,, & Howell, F. 1992. The International Transferability of
Japanese Management Strategies: an Australian Perspective, Employee Relations, 14(3), 3-20.
Beamish, P. W. &Inkpen, A. 1998. Japanese firms and the decline of the Japanese Expatriate.
Journal of World Business, 33 (1), 35-50.
Beamish, P. W. & Ruihua, J. 2002. Investing Profitably in China: Is it Getter Harder?, Long Range Planning, 35 (2). 135-151.
Beamish P. W. & Jae, J. 2005. The Performance and Survival of Joint Ventures with Parents of Asymmetric Size, International Management, 10 (1), 19-30.
Ben_Youssef, K. & Hoshino, Y. 2007. The Influence of Firm-specific Advantages and Entry
Mode Choice on Performance: the Case of Japanese Foreign Direct Investment in Australia, Int. J. Service Technology & Management, 8 (4/5), 329-343.
Cieslik, A. & Ryan, M. 2008. Firm Heterogeneity, Foreign market Entry Mode and Ownership Choice, Japan and the World Economy, (Article in Press).
Delios, A. & Ensign, P. C. 2000. A Subnational Analysis of Japanese Direct Investment in Canada, Canadian Journal of Administrative Sciences, 17(1), 38-51.
De Silva, L. S. 2006. Direct Investment and Japanese Subsidiaries in Australia, The Otemon Journal of Australian Studies, 32, 93-110.
Gorg, H. 2000. Analysing Foreign Market Entry: The Choice between Greenfield Investment and Acquisitions, Journal of Economic Studies, 27 (3), 165-181.
Harzing, A. W. 2002. Acquisitions Versus Greenfield Investments: International Strategy and Management of Entry Modes, Strategic Management Journal, 23, 211-227.
Ito, K. & Rose, E. L.1994. Subsidiary Ownership Policies of Japanese Manufacturing Firms, Academy ofManagement Meetings, Dallas, August 15.
Johnston, S. & Menguc, B. 2007. Subsidiary Size and the Level of Subsidiary Autonomy in Multinational Corporations: A Quadratic Model Investigation of Australian Subsidiaries,
Journal of International Business Studies, 38, 787-801.
Kasuga, H. 2008. Exchange rates and Ownership Structure of Japanese Multinational Firms, Japan and the World Economy, 20, 661-678.
Konopaske, R. Werner, S. & Neupert, K. E. 2002. Entry Mode Strategy and Performance;
The Role of FDI Staffing, Journal of Business Research, 55, 759-770.
Makino, S. & Kent, E. N., 2000. National Culture, ansaction Costs, and the Choice Between Joint Venture and Wholly-Owned Subsidiary, Journal of International Business studies, 31 (4). 705-713.
Mansour, M. & Hoshino, Y. 2002. Entry Mode Choice of the Japanese MNEs in Europe:
Impact of Firm and Industrial Factors, Japanese Journal of Administrative Science, 15(3), 231-247.
Nitsch, D., Beamish, P. & Makino, S. 1996. Entry Mode and Performance of Japanese FDI in Western Europe, Management International Review, 36, 27-43.
Ogasavara, M. H. & Hoshino, Y. 2007. The Impact of ownership, Internationalization, and Entry Mode on Japanese Subsidiaries’ Performance in Brazil, Japan and the World Economy, 19, 1-25.
Okamoto, Y. 1998. Direction and Problems of Basic Strategies of Japanese Multinationals in East Asia, In (Takahashi, Y., Murata, M. & Rahman, K. ((Ed.)), Management Strategies of Multinational Corporations in Asian Markets, P. 21, Chuo University Press, Tokyo.
Rasouli G., M. & Hoshino, Y. 2007. Establishment, Survival, Sales Growth and Entry Strategies of Japanese MNCS Subsidiaries in India, Journal of Developmental
Entrepreneurship, 12(4), 433-447.
Scott-Kennel, J. 2004. Foreign Direct Investment to New Zealand, University of Auckland Business Review, spring, 41-49.
Siripaisalpipat, P.& Hoshino, Y. 2000. Firm-specific Advantages, Entry Modes, and Performance of Japanese FDI in Thailand, Japan and the World Economy, 12, 33-48.
Statistics New Zealand, New Zealand Economic & Financial Overview, 2007.
Woodcock, C. P., Beamish, P.W. & Makino, S., 1994. Ownership-based entry mode strategies and international performance, Journal of International Business Studies, 25, 253-273.
Yeh, T. & Hoshino, Y. 2000. The Effects of Mergers and Acquisitions on Taiwanese Corporations, Review of Pacific Basin Financial Markets and Policies, 3(2), 183-199
EntryMode Strategies and Performance of Japanese MNCs in Australia and New Zealand: the Role of Japanese Employees
Get PDFThis study investigates different entry modes and staffing practices, and their influence on performance in Japanese subsidiaries in Australia and New Zealand. Company data were derived from the Toyo Keizai data bank of Japanese overseas investments (Kaigai Shinshutsu Kigyou Souran) for the period from 2004 to 2008. The major assumption of this paper is that Japanese MNCs use their staffing policies as a means of exerting more influence over the entry mode strategy by having more control over the business operations in the host country. The study reveals ignificant differences in Japanese subsidiaries between the two countries. A relationship between performance and the variables of industry and employing Japanese expatriates was found for AustraliaPublishedPeer ReviewedAlba, J. D., Park, D., & Wang, P. 2008. Corporate Governance and Merger & Acquisition (M&A) FDI: Firm-level Evidence from Japanese FDI into the US, Journal of Multinational Financial Management, (Article in Press).
Anand, J. & Delios, A. 1997. Location Specificity and the Transferability of Downstream Assets to Foreign Subsidiaries, Journal of International Business Studies, 28 (3), 579-603. Bamber, G. J., Shadur, M. A.,, & Howell, F. 1992. The International Transferability of Japanese Management Strategies: an Australian Perspective, Employee Relations, 14(3), 3-20. Beamish, P. W. &Inkpen, A. 1998. Japanese firms and the decline of the Japanese Expatriate.
Journal of World Business, 33 (1), 35-50. Beamish, P. W. & Ruihua, J. 2002. Investing Profitably in China: Is it Getter Harder?, Long Range Planning, 35 (2). 135-151.
Beamish P. W. & Jae, J. 2005. The Performance and Survival of Joint Ventures with Parents of Asymmetric Size, International Management, 10 (1), 19-30. Ben_Youssef, K. & Hoshino, Y. 2007. The Influence of Firm-specific Advantages and Entry Mode Choice on Performance: the Case of Japanese Foreign Direct Investment in Australia, Int. J. Service Technology & Management, 8 (4/5), 329-343. Cieslik, A. & Ryan, M. 2008. Firm Heterogeneity, Foreign market Entry Mode and Ownership Choice, Japan and the World Economy, (Article in Press). Delios, A. & Ensign, P. C. 2000. A Subnational Analysis of Japanese Direct Investment in
Canada, Canadian Journal of Administrative Sciences, 17(1), 38-51. De Silva, L. S. 2006. Direct Investment and Japanese Subsidiaries in Australia, The Otemon Journal of Australian Studies, 32, 93-110. Gorg, H. 2000. Analysing Foreign Market Entry: The Choice between Greenfield Investment and Acquisitions, Journal of Economic Studies, 27 (3), 165-181. Harzing, A. W. 2002. Acquisitions Versus Greenfield Investments: International Strategy and
Management of Entry Modes, Strategic Management Journal, 23, 211-227. Ito, K. & Rose, E. L.1994. Subsidiary Ownership Policies of Japanese Manufacturing Firms,
Academy ofManagement Meetings, Dallas, August 15. Johnston, S. & Menguc, B. 2007. Subsidiary Size and the Level of Subsidiary Autonomy in Multinational Corporations: A Quadratic Model Investigation of Australian Subsidiaries,
Journal of International Business Studies, 38, 787-801.
Kasuga, H. 2008. Exchange rates and Ownership Structure of Japanese Multinational Firms, Japan and the World Economy, 20, 661-678.
Konopaske, R. Werner, S. & Neupert, K. E. 2002. Entry Mode Strategy and Performance; The Role of FDI Staffing, Journal of Business Research, 55, 759-770. Makino, S. & Kent, E. N., 2000. National Culture, Transaction Costs, and the Choice Between Joint Venture and Wholly-Owned Subsidiary, Journal of International Business Studies, 31 (4). 705-713.
Mansour, M. & Hoshino, Y. 2002. Entry Mode Choice of the Japanese MNEs in Europe: Impact of Firm and Industrial Factors, Japanese Journal of Administrative Science, 15(3),
231-247. Nitsch, D., Beamish, P. & Makino, S. 1996. Entry Mode and Performance of Japanese FDI in Western Europe, Management International Review, 36, 27-43. Ogasavara, M. H. & Hoshino, Y. 2007. The Impact of Ownership, Internationalization, and Entry Mode on Japanese Subsidiaries’ Performance in Brazil, Japan and the World Economy, 19, 1-25. Okamoto, Y. 1998. Direction and Problems of Basic Strategies of Japanese Multinationals in
East Asia, In (Takahashi, Y., Murata, M. & Rahman, K. ((Ed.)), Management Strategies of Multinational Corporations in Asian Markets, P. 21, Chuo University Press, Tokyo. Rasouli G., M. & Hoshino, Y. 2007. Establishment, Survival, Sales Growth and Entry Strategies of Japanese MNCS Subsidiaries in India, Journal of Developmental Entrepreneurship, 12(4), 433-447. Scott-Kennel, J. 2004. Foreign Direct Investment to New Zealand, University of Auckland Business Review, spring, 41-49.
Siripaisalpipat, P.& Hoshino, Y. 2000. Firm-specific Advantages, Entry Modes, and Performance of Japanese FDI in Thailand, Japan and the World Economy, 12, 33-48.
Statistics New Zealand, New Zealand Economic & Financial Overview, 2007. Woodcock, C. P., Beamish, P.W. & Makino, S., 1994. Ownership-based entry mode strategies and international performance, Journal of International Business Studies, 25, 253-273. Yeh, T. & Hoshino, Y. 2000. The Effects of Mergers and Acquisitions on Taiwanese
Corporations, Review of Pacific Basin Financial Markets and Policies, 3(2), 183-199
What can management accounting practitioners and academics do to improve risk measurement and forewarn of impending financial crises?
Get PDFWe discuss some perceived shortcomings of management accounting in the light of the financial crisis of 2008. We describe current trends in management accounting thinking and Japanese perspectives on the discipline. Our main focus is on the lack of reliable measurement of financial risk and its consequences. The importance of collaborative multi-disciplinary research through partnerships between academics and practitioners is emphasised.SubmittedAsada, T., Bailes, J. C. and Suzuki, K. (2000). “Implementing ABM with Hoshin Management”, Management Accounting Quarterly,Winter, 1-6
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Bhimani, A. (2002). “European management accounting research: traditions in the making”,The European Accounting Review, 11(1), 99-117
Bromwich, M. (1999/2000). “Thoughts on management accounting and strategy”, Pacific Accounting Review, 11(2), 41-48
Davila, T. and Oyon, D. (2008). “Cross paradigm collaboration and the advancement of the
management accounting knowledge”, Critical Perspectives on Accounting, 19, 8 87-893
Dercon, B. (2007). “Corporate governance after the Asian crisis”, Managerial Law, 49 (4),129-1 40
Dujuan, Y. (2009). “Inefficient American corporate governance under the financial crisis and China’s reflections”, International Journal of Law and Management, 51(3), 139-152
Falta, M., Gallagher, L. and Willett, R.J.(2006). “Modelling “hard-to-measure” costs in environmental management accounting”, Asia Pacific Journal of Management Accounting, 1, 76-91.
Hopper, T., Koga, T., and Goto, J. (1999). “Cost accounting in small and medium sized Japanese companies: an exploratory study”, Accounting and Business Research, 30 (1), 73-86
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Willett, Malaysia, Thomson Learning. Nishimura, A. (2003). “Management Accounting: feed forward and Asian perspectives”, New York, Palgrave Nishimura, A. and Willett, R. (1997). “Structures and features of Japanese Accounting” in Accounting in the Asia-Pacific Region, ed. Nabil Baydoun, Akira Nishimura, and Roger Willett, Singapore, John Wiley and Sons. Nobes, C. W. (1983). “A Judgemental International Classification of Financial Reporting Practices”, Journal of Business Finance & Accounting, Spring, 1-19
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Pretorius, M. (2008). “When Porter’s generic strategies are not enough: complementary strategies for turnaround situations”, Journal of Business Strategy, 29(6), 19-28
Pudelko, M. and Mendenhall, M. E. (2007). „What western executives need to know about current management practices”, Organizational Dynamics, 36 (3), 274-287
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Wong, L. (2009). “The crisis: a return to political economy?” Critical Perspective on International Business, 5 (1/2), 56-7
EntryMode Strategies and Performance of Japanese MNCs in Australia and New Zealand: the Role of Japanese Employees
No full textThis study investigates different entry modes and staffing practices, and their influence on performance in Japanese subsidiaries in Australia and New Zealand. Company data were derived from the Toyo Keizai data bank of Japanese overseas investments (Kaigai Shinshutsu Kigyou Souran) for the period from 2004 to 2008. The major assumption of this paper is that Japanese MNCs use their staffing policies as a means of exerting more influence over the entry mode strategy by having more control over the business operations in the host country. The study reveals ignificant differences in Japanese subsidiaries between the two countries. A relationship between performance and the variables of industry and employing Japanese expatriates was found for AustraliaPublishedPeer ReviewedAlba, J. D., Park, D., & Wang, P. 2008. Corporate Governance and Merger & Acquisition (M&A) FDI: Firm-level Evidence from Japanese FDI into the US, Journal of Multinational Financial Management, (Article in Press).
Anand, J. & Delios, A. 1997. Location Specificity and the Transferability of Downstream Assets to Foreign Subsidiaries, Journal of International Business Studies, 28 (3), 579-603. Bamber, G. J., Shadur, M. A.,, & Howell, F. 1992. The International Transferability of Japanese Management Strategies: an Australian Perspective, Employee Relations, 14(3), 3-20. Beamish, P. W. &Inkpen, A. 1998. Japanese firms and the decline of the Japanese Expatriate.
Journal of World Business, 33 (1), 35-50. Beamish, P. W. & Ruihua, J. 2002. Investing Profitably in China: Is it Getter Harder?, Long Range Planning, 35 (2). 135-151.
Beamish P. W. & Jae, J. 2005. The Performance and Survival of Joint Ventures with Parents of Asymmetric Size, International Management, 10 (1), 19-30. Ben_Youssef, K. & Hoshino, Y. 2007. The Influence of Firm-specific Advantages and Entry Mode Choice on Performance: the Case of Japanese Foreign Direct Investment in Australia, Int. J. Service Technology & Management, 8 (4/5), 329-343. Cieslik, A. & Ryan, M. 2008. Firm Heterogeneity, Foreign market Entry Mode and Ownership Choice, Japan and the World Economy, (Article in Press). Delios, A. & Ensign, P. C. 2000. A Subnational Analysis of Japanese Direct Investment in
Canada, Canadian Journal of Administrative Sciences, 17(1), 38-51. De Silva, L. S. 2006. Direct Investment and Japanese Subsidiaries in Australia, The Otemon Journal of Australian Studies, 32, 93-110. Gorg, H. 2000. Analysing Foreign Market Entry: The Choice between Greenfield Investment and Acquisitions, Journal of Economic Studies, 27 (3), 165-181. Harzing, A. W. 2002. Acquisitions Versus Greenfield Investments: International Strategy and
Management of Entry Modes, Strategic Management Journal, 23, 211-227. Ito, K. & Rose, E. L.1994. Subsidiary Ownership Policies of Japanese Manufacturing Firms,
Academy ofManagement Meetings, Dallas, August 15. Johnston, S. & Menguc, B. 2007. Subsidiary Size and the Level of Subsidiary Autonomy in Multinational Corporations: A Quadratic Model Investigation of Australian Subsidiaries,
Journal of International Business Studies, 38, 787-801.
Kasuga, H. 2008. Exchange rates and Ownership Structure of Japanese Multinational Firms, Japan and the World Economy, 20, 661-678.
Konopaske, R. Werner, S. & Neupert, K. E. 2002. Entry Mode Strategy and Performance; The Role of FDI Staffing, Journal of Business Research, 55, 759-770. Makino, S. & Kent, E. N., 2000. National Culture, Transaction Costs, and the Choice Between Joint Venture and Wholly-Owned Subsidiary, Journal of International Business Studies, 31 (4). 705-713.
Mansour, M. & Hoshino, Y. 2002. Entry Mode Choice of the Japanese MNEs in Europe: Impact of Firm and Industrial Factors, Japanese Journal of Administrative Science, 15(3),
231-247. Nitsch, D., Beamish, P. & Makino, S. 1996. Entry Mode and Performance of Japanese FDI in Western Europe, Management International Review, 36, 27-43. Ogasavara, M. H. & Hoshino, Y. 2007. The Impact of Ownership, Internationalization, and Entry Mode on Japanese Subsidiaries’ Performance in Brazil, Japan and the World Economy, 19, 1-25. Okamoto, Y. 1998. Direction and Problems of Basic Strategies of Japanese Multinationals in
East Asia, In (Takahashi, Y., Murata, M. & Rahman, K. ((Ed.)), Management Strategies of Multinational Corporations in Asian Markets, P. 21, Chuo University Press, Tokyo. Rasouli G., M. & Hoshino, Y. 2007. Establishment, Survival, Sales Growth and Entry Strategies of Japanese MNCS Subsidiaries in India, Journal of Developmental Entrepreneurship, 12(4), 433-447. Scott-Kennel, J. 2004. Foreign Direct Investment to New Zealand, University of Auckland Business Review, spring, 41-49.
Siripaisalpipat, P.& Hoshino, Y. 2000. Firm-specific Advantages, Entry Modes, and Performance of Japanese FDI in Thailand, Japan and the World Economy, 12, 33-48.
Statistics New Zealand, New Zealand Economic & Financial Overview, 2007. Woodcock, C. P., Beamish, P.W. & Makino, S., 1994. Ownership-based entry mode strategies and international performance, Journal of International Business Studies, 25, 253-273. Yeh, T. & Hoshino, Y. 2000. The Effects of Mergers and Acquisitions on Taiwanese
Corporations, Review of Pacific Basin Financial Markets and Policies, 3(2), 183-199
EntryMode Strategies and Performance of Japanese MNCs in Australia and New Zealand: the Role of Japanese Employees
Get PDFThis study investigates different entry modes and staffing practices, and their influence on performance in Japanese subsidiaries in Australia and New Zealand. Company data were derived from the Toyo Keizai data bank of Japanese overseas investments (Kaigai Shinshutsu Kigyou Souran) for the period from 2004 to 2008. The major assumption of this paper is that Japanese MNCs use their staffing policies as a means of exerting more influence over the entry mode strategy by having more control over the business operations in the host country. The study reveals ignificant differences in Japanese subsidiaries between the two countries. A relationship between performance and the variables of industry and employing Japanese expatriates was found for AustraliaPublishedPeer ReviewedAlba, J. D., Park, D., & Wang, P. 2008. Corporate Governance and Merger & Acquisition (M&A) FDI: Firm-level Evidence from Japanese FDI into the US, Journal of Multinational Financial Management, (Article in Press).
Anand, J. & Delios, A. 1997. Location Specificity and the Transferability of Downstream Assets to Foreign Subsidiaries, Journal of International Business Studies, 28 (3), 579-603. Bamber, G. J., Shadur, M. A.,, & Howell, F. 1992. The International Transferability of Japanese Management Strategies: an Australian Perspective, Employee Relations, 14(3), 3-20. Beamish, P. W. &Inkpen, A. 1998. Japanese firms and the decline of the Japanese Expatriate.
Journal of World Business, 33 (1), 35-50. Beamish, P. W. & Ruihua, J. 2002. Investing Profitably in China: Is it Getter Harder?, Long Range Planning, 35 (2). 135-151.
Beamish P. W. & Jae, J. 2005. The Performance and Survival of Joint Ventures with Parents of Asymmetric Size, International Management, 10 (1), 19-30. Ben_Youssef, K. & Hoshino, Y. 2007. The Influence of Firm-specific Advantages and Entry Mode Choice on Performance: the Case of Japanese Foreign Direct Investment in Australia, Int. J. Service Technology & Management, 8 (4/5), 329-343. Cieslik, A. & Ryan, M. 2008. Firm Heterogeneity, Foreign market Entry Mode and Ownership Choice, Japan and the World Economy, (Article in Press). Delios, A. & Ensign, P. C. 2000. A Subnational Analysis of Japanese Direct Investment in
Canada, Canadian Journal of Administrative Sciences, 17(1), 38-51. De Silva, L. S. 2006. Direct Investment and Japanese Subsidiaries in Australia, The Otemon Journal of Australian Studies, 32, 93-110. Gorg, H. 2000. Analysing Foreign Market Entry: The Choice between Greenfield Investment and Acquisitions, Journal of Economic Studies, 27 (3), 165-181. Harzing, A. W. 2002. Acquisitions Versus Greenfield Investments: International Strategy and
Management of Entry Modes, Strategic Management Journal, 23, 211-227. Ito, K. & Rose, E. L.1994. Subsidiary Ownership Policies of Japanese Manufacturing Firms,
Academy ofManagement Meetings, Dallas, August 15. Johnston, S. & Menguc, B. 2007. Subsidiary Size and the Level of Subsidiary Autonomy in Multinational Corporations: A Quadratic Model Investigation of Australian Subsidiaries,
Journal of International Business Studies, 38, 787-801.
Kasuga, H. 2008. Exchange rates and Ownership Structure of Japanese Multinational Firms, Japan and the World Economy, 20, 661-678.
Konopaske, R. Werner, S. & Neupert, K. E. 2002. Entry Mode Strategy and Performance; The Role of FDI Staffing, Journal of Business Research, 55, 759-770. Makino, S. & Kent, E. N., 2000. National Culture, Transaction Costs, and the Choice Between Joint Venture and Wholly-Owned Subsidiary, Journal of International Business Studies, 31 (4). 705-713.
Mansour, M. & Hoshino, Y. 2002. Entry Mode Choice of the Japanese MNEs in Europe: Impact of Firm and Industrial Factors, Japanese Journal of Administrative Science, 15(3),
231-247. Nitsch, D., Beamish, P. & Makino, S. 1996. Entry Mode and Performance of Japanese FDI in Western Europe, Management International Review, 36, 27-43. Ogasavara, M. H. & Hoshino, Y. 2007. The Impact of Ownership, Internationalization, and Entry Mode on Japanese Subsidiaries’ Performance in Brazil, Japan and the World Economy, 19, 1-25. Okamoto, Y. 1998. Direction and Problems of Basic Strategies of Japanese Multinationals in
East Asia, In (Takahashi, Y., Murata, M. & Rahman, K. ((Ed.)), Management Strategies of Multinational Corporations in Asian Markets, P. 21, Chuo University Press, Tokyo. Rasouli G., M. & Hoshino, Y. 2007. Establishment, Survival, Sales Growth and Entry Strategies of Japanese MNCS Subsidiaries in India, Journal of Developmental Entrepreneurship, 12(4), 433-447. Scott-Kennel, J. 2004. Foreign Direct Investment to New Zealand, University of Auckland Business Review, spring, 41-49.
Siripaisalpipat, P.& Hoshino, Y. 2000. Firm-specific Advantages, Entry Modes, and Performance of Japanese FDI in Thailand, Japan and the World Economy, 12, 33-48.
Statistics New Zealand, New Zealand Economic & Financial Overview, 2007. Woodcock, C. P., Beamish, P.W. & Makino, S., 1994. Ownership-based entry mode strategies and international performance, Journal of International Business Studies, 25, 253-273. Yeh, T. & Hoshino, Y. 2000. The Effects of Mergers and Acquisitions on Taiwanese
Corporations, Review of Pacific Basin Financial Markets and Policies, 3(2), 183-199
What can management accounting practitioners and academics do to improve risk measurement and forewarn impending financial crises? / Sriya Kumarasinghe and Roger Willett
Get PDFWe discuss some perceived shortcomings of management accounting in the light of the financial crisis of 2008. We describe current trends in management accounting thinking and Japanese perspectives on the discipline. Our main focus is on the lack of reliable measurement of financial risk and its consequences. The importance of collaborative multi-disciplinary research through partnerships between academics and practitioners is emphasised
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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