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"Ein Haufen neuer Plag' und Arbeit erhob sich vor der Seele des Deichgrafen". Zur narrativen Gestaltung moderner Menschenbilder in Storms "Schimmelreiter"
No full textThe impact of society on Management Control Systems
No full textAbstract: The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicate that contingencies vary between societies and, more significant, effects of contingencies on MCS also vary between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.Authors: Jan Greve; Co-authors: Christian Ax; Johan Dergård; Tobias Johansson; Carsten Rohde; Torkel Strömsten; Jeanette Willert; Rolf Brühl; David Bedford; Angelo Ditillo; Andrea Dossi; Maurice Gosselin; Michael Hanzlick; Sophie Hoozee; Poul Israelsen; Otto Janschek; Daniel Johanson; Dag Oivind Madsen; Teemu Malmi; Mikko Sandelin; Thomas Toldbod.<br/
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
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