bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting Principles and Users of Financial Information
Authors: Someya Kyojiro 
Published: November 2023

Abstract
In July 1949 the Investigation Committee on Business Accounting Systems of the Economic Stabilization Board of Japan submitted an interim report, ‘Business Accounting Principles’, and a report, ‘Working Rules for Pre paring Financial Statements’, which stipulated the standard formats and methods of preparation of financial statements based upon the principles outlined in the interim report. Regarding the purpose of ‘Business Accounting Principles’, the foreword of the report states: Since business accounting systems in Japan, as compared with those in the Western countries, have much room for improvement and lack uniformity, it is presently difficult to understand financial conditions and results of business activities of business enterprises.
The Coming of Age of Accounting in Japan
Authors: Someya Kyojiro 
Published: November 2023

Abstract
In so far as people can own and control wealth and engage in economic activity, there will always be a need for adequate and proper accounting. This is as true in the East as it is in the West. Around the sixteenth century, Japanese merchants, for example, employed their own unique brand of bookkeeping known as the ‘daifukucho’, or ‘ledger of good fortune’. However, with the introduction of Western bookkeeping methods in the 1800s, this uniquely Japanese style of account-keeping was gradually replaced, and it eventually disappeared altogether.
The Development of Financial Accounting
Authors: Someya Kyojiro 
Published: November 2023

Abstract
Financial accounting, as is suggested by the word ‘financial’, is accounting connected with the capital-raising activities of business enterprises. The capital needed for the various activities of a business enterprise is obtained from its investors and creditors, and these people are keenly interested in how effectively the enterprise uses the capital and how the capital is maintained. Financial accounting provides this information for them on the capital invested in the enterprise. These functions of financial accounting are very important for smooth capital-raising operations. If financial accounting is inadequate the investors and creditors cannot find out how effectively the capital invested in the enterprise is used, or whether that capital is maintained. As a result, they will hesitate to in vest in the enterprise, thereby making it difficult for the enterprise to raise the necessary capital.
The Accounting Unit of Measure and the Translation of Foreign Currency Transactions
Authors: Someya Kyojiro 
Published: November 2023

Abstract
The official foreign exchange rate for the yen was established under the IMF system of exchange rate stabilization in 1949 at 360 yen per dollar. Until 1971 this exchange rate remained stable and Japan was not bothered with accounting problems arising from the translation of foreign currency amounts. In August 1971, when the President of the United States announced the suspension of the convertibility of the dollar for gold, the translation of foreign currency amounts suddenly attracted attention as an important financial accounting problem.
How Accounting Department Heads of Major Japanese Companies View Cash Flow Statements
Authors: Someya Kyojiro 
Published: November 2023

Abstract
In 1971 the Accounting Principles Board of the American Institute of Certified Public Accountants published Opinion No. 19 (APB 19), ‘Reporting Changes in Financial Position’, which required all companies to prepare a statement summarizing changes in financial position, and to include it as part of their annual report, together with the income statement and balance sheet. Based on very broad concepts embracing all changes in financial position, the statement quickly gained acceptance in the United States, and even came to receive a CPA audit. Such practice came into the international limelight in 1977 with the publication of International Accounting Standards No. 7 (IAS 7), ‘Statement of Changes in Financial Position’.
British Industrial Policy in a Japanese Mirror: Why no MIT/ in Britain?
Authors: Tomlinson Jim 
Published: November 2023

Abstract
An almost constant feature of the debate about Britain’s industrial decline over the last century has been admiring reference to seemingly superior performance and policy in other countries. The model held out for admiration and emulation has varied significantly over the period. Before World War I it was often Germany, and after an understandable eclipse in mid century, she came into favour again from the 1960s; in the 1920s and 1950s especially, the US model was commonly deemed attractive. More recently Japan has found favour as the country which has discovered a formula which should perhaps be copied.
Education and Industrial Performance: Influences on British Experience since 1945
Authors: Rose Mary B 
Published: November 2023

Abstract
If modern British business is compared with the United States, Germany, and Japan, the attitude displayed towards human-capital investment by employers and workers is noticeably different. Amongst Britain’s principal competitors, employers have long viewed training of their work-force as an investment, the return on which would be enhanced business performance and competitiveness. In Britain, by contrast, training has more often been viewed as a cost. It has, as a consequence, been neglected and only recently has it been viewed as a vital part of business strategy. Thus, whilst by the 1980s leading employers in Japan, West Germany, and the United States devoted 3 per cent of annual turnover to training, the comparative figure in Britain was 0.14 percent.
Profiles in Success: Reasons for Hope and Priorities for Action
Authors: Jolly Richard 
Published: November 2023

Abstract
In many of the industrial countries today, there exists a widespread attitude of pessimism about development. The mood is both excessive and unfortunate. It is excessive because it is at variance with the facts. And it is unfortunate because it saps popular interest in development and political commitment for its support, just as the evidence is accumulating of widespread and long-run success.
The General Motors Trajectory: Strategic Shift or Tactical Drift?
Authors: Flynn Michael S 
Published: November 2023

Abstract
If the automotive industry is the prime example of mass production, General Motors (GM) is surely its epiphany. With a less centralized Sloanist organizational structure and marketing strategy blended with its Fordist production model, GM became and remains the world’s largest vehicle assembler (see Chapter 2). The advantages of this model and structure were clear: for four decades after World War II, GM was the model of corporate success, a bulwark of economic stability, and indeed a motor of economic growth. However, the GM variant shared a number of weaknesses with the traditional Fordist model: it constrained the workers’ role to tending machines, emphasized standardization and repeatability, and fostered risk-averse strategies better suited to stable than to contested markets. GM, like other automotive companies, eventually became overly bureaucratic, unresponsive to its markets and customers, and tinged by an arrogance tolerated by society only because of its size and financial success.
Changing Governance Structures and Work Organization in Slovenia
Authors: Jaklic Marko 
Published: November 2023

Abstract
Changes in both the economic and political fields since 1989 have been witnessed in all of the former socialist countries in Eastern Europe. Although the process of transformation has commonly focused on achiev¬ing market-oriented economies similar to those of western Europe, the transition has varied among the countries according to their specific his¬torical past. Slovenia in particular is quite distinct in its relatively high level of industrial development and orientation to Western markets at the start of the transformation process, as well as the legacy of the Yugoslav ‘self management ‘ system which resulted in much greater decentralization of economic decision-making than elsewhere in eastern Europe.
China’s Military in Transition: Politics, Professionalism, Procurement and Power Projection*
Authors: Shambaugh David 
Published: November 2023

Abstract
International attention is increasingly focusing on the modernization of the Chinese People’s Liberation Army (PLA). Discussions about the Chinese military have moved from intelligence circles and esoteric defence journals into the global media spotlight. Chinese moves in Burma and the South China Sea, continued nuclear testing, arms purchases and exports, lack of budgetary transparency, increasing influence in elite politics and the political succession to Deng Xiaoping, and coercive pressure against Taiwan have all drawn attention to the PLA and have contributed to growing concerns about a muscular and assertive China.
Does Trust Improve Business Performance?*
Authors: Sako Mari 
Published: November 2023

Abstract
Does trust improve business performance? And if so, how can trust be created in business where there is none? These are the two questions which this chapter addresses. The main aim of the chapter is to evaluate various theories which touch on the causes and outcomes of trust, and to provide empirical tests of those theories using a large-scale survey of automotive parts suppliers in the United States, Europe, and Japan.
Technology Policy: Strategic Failures and the Need for a New Direction*
Authors: Cowling Keith , Sugden Roger 
Published: November 2023

Abstract
There are a number of straws in the wind suggesting that something is amiss with the process of technological development within the industrial economy. Partly it is a sense of underperformance within the market economy relative to what might be seen as the technological potential, for example the recorded productivity growth slowdown within the advanced industrial countries relative to their performance in the earlier period of the Golden Age. Partly also a sense that where government has intervened in the process the results have often been disappointing, for example the poor returns from the subsidization of private R&D. Concerns like this lead some to suggest incremental reforms within the market and within public technology policy to correct market failure and government failure. We are not of this persuasion. We believe that these straws in the wind are indicative of a deeper malaise of the market economy as it exists today and of a public policy which remains supportive of its present structure. A new direction in technology policy is required to sustain a new direction for the economy.
Managing the Unconscious at Work
Authors: Obholzer Anton 
Published: November 2023

Abstract
It is a common experience at work, as it is in life, that plans that are made are not carried out, that decisions that are agreed are not enacted, and that timetables that seem obvious somehow turn out to be unmanageable. All of the above are examples where decisions or plans made on the basis of rational, logical, conscious thought somehow turn out to have been flawed in their planning or execution. It is of abiding interest to us all not only why things go wrong but, perhaps even more importantly, why they keep on going wrong or, to put it another way, why it is so difficult to learn from experience. And it is central to the task of management that the presence of such phenomena is acknowledged, that understanding of them is worked on, and that management has plans for addressing them.
Mental Health under Fire: Organizational intervention in a wounded service
Authors: Erlich-Ginor Mira , Erlich Shmuel 
Published: November 2023

Abstract
This is the story of a crisis intervention in a mental health service that sustained a most distressing and unusually cruel blow-the murder of four of its staff by a patient-client. We think it is important to tell this story for a number of reasons: The events themselves were of such tragic proportions. Resorting to the notion of social defence can further understanding of the often enormous strain between mental health delivery systems and their clients. Our approach combined reliance on psychoanalytic insight and open-systems theory. It thus clearly derives from and exemplifies the group relations tradition and practice.
Isolation, Autonomy, and Interdependence in Organizational Life
Authors: Roberts Vega Zagier 
Published: November 2023

Abstract
As the rewards of belonging to or being part of an organization decrease, there is a tendency for individuals and groups to focus more narrowly on their own needs and experience. Both in organizations and in society at large, we can observe simultaneous but opposing trends. On the one hand, there is a trend towards larger, more powerful units-mergers, the European Communityand on the other hand, a shift towards entrepreneurial individualism, small stand-alone units, and separatist nationalism. In organizational life, the psychological contract is changing out of all recognition. The organization is becoming less and less a reliable ‘parent’ providing permanence and care in exchange for ‘good behaviour’. Instead, many individuals, whether employees or contracted workers, feel under pressure to attend to their own short-term goals and performance, without necessarily attending to how these relate to the longer-term or broader aims of the systems to which their work is contributing.
The Origins and Dynamics of Production Networks in Silicon Valley
Authors: Saxenian AnnaLee 
Published: November 2023

Abstract
Computer systems firms in Silicon Valley are responding to rising costs of product development, shorter product cycles and rapid technological change by focusing and building partnerships with suppliers, both within and outside of the region. Well-known firms like Hewlett-Packard and Apple Computers and lesser known ones like Silicon Graphics and Pyramid Technology are organized to combine the components and sub-systems made by specialist suppliers into new computer systems. As these firms collaborate to both define and manufacture new systems, they are institutionalizing their capacity to learn from one another. Three cases-a contract manufacturer, a silicon foundry, and the joint development of a microprocessor-illustrate how inter firm networks help account for the sustained technological dynamism of the regional economy.
The Single Market Programme
Authors: Bohan Niall , Muylle Jean-Yves 
Published: November 2023

Abstract
In the broad church of economics, there is one tenet to which most practitioners subscribe, namely, that liberalizing trade increases efficiency to the benefit of all participating countries. While this consensus has been exposed to new theoretical and political challenges in recent years, it remains intact. The history of multilateral and regional trade liberalization suggests that trade liberalization can be a formidable force for economic growth with the benefits being widely shared. Demonstrating that all participants have benefited substantially or to a comparable extent, however, is a much more challenging proposition. This chapter will assess the extent to which efficiency improvements generated by market integration are shared equitably across the participating regions and countries in the light of the EU’s experience in constructing a single market. At the time of its launch, some misgivings were expressed that the advanced degree of factor and product/service market integration envisaged would aggravate pronounced regional imbalances existing in the EU.
Telecommunications Policy
Authors: Young David , Leon Olivier , Kemos Achilleas , Holmes Peter M , Basl⃛, Maurice A 
Published: November 2023

Abstract
Telecommunications policy in the EU was left mostly to member states until 1983, when the European Commission established its task force on international communications and telecoms. In 1987, the Commission produced a Green Paper which mapped out a path for the development of an EU policy over the subsequent decade.
Structural Policies
Authors: Mairate Andrea , Hall Ronald 
Published: November 2023

Abstract
Community stmctural policies are the main instrument promoting cohesion, i.e. reducing socioeconomic disparities between regions and social groups not only between, but also within, the member states of the European Union. In financial tennis, they represent more than one-third of the EU budget, or an average of30 billion beacuse a year. Their importance is likely to increase in the future as a result of the further enlargement towards Central and Eastern European countries.
The Sociological Foundations of Organizational Learning
Authors: Gherardi Silvia , Nicolini Davide 
Published: November 2023

Abstract
The purpose of this chapter is to illustrate the specific contribution that general sociology and the sociology of organizations can make to the study of organizational learning. The first part provides an overview of the possible ontological and epistemological choices available to scholars who undertake one of the various possible readings of organizational learning from a sociological standpoint. In the second part of the chapter, our epistemological choice is to see organizational learning as a root metaphor. It is on that basis that we attempt to determine what contribution a social constructionist approach has made to the study of organizational learning through the concepts of participation and reflexivity.
The Role of Boards in Facilitating or Limiting Learning in Organizations
Authors: Tainio Risto , Lilja Kari , Santalainen Timo J 
Published: November 2023

Abstract
Research on organizational learning has traditionally focused on top management teams (Child and Heavens, Ch. 13 in this volume) and leadership (Senge 1996; Sadler, Ch. 18 in this volume). It is the management that has the main responsibility for directing and controlling companies. By contrast, a board of directors meets only a few times a year, also includes outsiders, and works mostly on a part-time basis. It is fair to question the extent to which a body of this kind can contribute to organizational learning with such limited involvement in and knowledge of a company.
Learning in Imaginary Organizations
Authors: Hedberg Bo , Holmqvist Mikael 
Published: November 2023

Abstract
Organizational learning has hitherto mainly been studied in formal, integrated organizations (e.g. Cyert and March 1992; March and Simon 1958; Nonaka, Toyama, and Byosiere, Ch. 22 in this volume). The growing complexity of products and intense global competition have, however, made organizations increasingly dependent on organizational partnerships (Hagedoorn 1993; Inkpen and Crossan 1995; Larsson, Bengtsson, Henriksson, and Sparks 1998; Simonin and Helleloid 1993). As Powell, Koput, and Smith-Doerr (1996) noted: ‘Sources of innovation do not reside exclusively inside firms; instead, they are commonly found in the interstices between firms, universities, research laboratories, suppliers, and customers’ (p. n8).
Introduction
Authors: Dierkes Meinolf , Antal Ariane Berthoin , Child John , Nonaka Ikujiro 
Published: November 2023

Abstract
This part is designed to complete the theoretical and practical framework that the editors of this handbook have sought to construct. The chapters present case studies that illustrate concepts from the theories and models presented in Parts I through VI and that demonstrate practices and tools described in Part VII. The cases are drawn from a variety of private- and public-sector organizations located in various European countries, Japan, and the United States. A clear message that emerges from the case studies is that the process of putting ideas into practice is a creative act.
Multimodal Organizational Learning: From Misbehavior to Good Laboratory Practice in the Pharmaceutical Industry
Authors: Haen Christoph de , Tsui-Auch Lai Si , Alexis Marcus 
Published: November 2023

Abstract
Theories of organizational learning could benefit from an increase in the number of large, detailed cases with which to assess their pertinence, explanatory power, and predictive ability. The emergence of governmental regulations on Good Laboratory Practice (GLP) and their implementation in the pharmaceutical industry offers precisely that kind of material. The processes of developing and implementing GLP regulations reveal multiple modalities of organizational learning, such as cognitive knowledge acquisition, organizational imitation, and behavioral and cultural change. These processes have involved a variety of actors, permitting an exploration of the dynamics of learning processes across different hierarchical levels of government and industry. To help put the chosen case into perspective, we begin by briefly introducing three theoretical frameworks for organizational learning and their relevant concepts. A detailed account of the GLP case follows, providing empirical data collected with aspects of organizational learning in mind. Theories are then applied to the case with the aim of assessing their epistemo-logical merits. Finally, new insights are highlighted, and territories uncharted by present theories are identified.
Introduction
Authors: Lynskey Michael J 
Published: November 2023

Abstract
Who introduces innovations? Who establishes dynamic new companies? Who accelerates the growth of firms? Who is the catalyst for economic progress? In answer to these questions various scholars have replied, ‘the entrepreneur’. They ascribe to the entrepreneur an essential role in the creation of vibrant new firms, in the shake-up and rejuvenation of staid companies, and in the development of economic growth. However, despite intensive enquiry, we still know surprisingly little about this key figure (Begley and Boyd 1987; Cunningham and Lischeron 1991), and in particular how an entrepreneur differs, if at all, from a manager in a large organization (Gartner 1985; Ginsberg and Buchholtz 1989).
Venture Capital and the Local Area Networking Industry
Authors: Burg Urs Von , Kenney Martin 
Published: November 2023

Abstract
Venture capitalists have been and continue to be important actors in facilitating the creation of new firms in Silicon Valley. In some cases, the combined effect of creating a number of firms undertaking similar activities can lead to the creation of an industry or what Joseph Schumpeter (1968) termed a ‘new economic space’. One recent and important instance of new firm formation leading to the creation of new industry is the case of local area networking (LAN) in the USA. In the USA there are only two significant concentrations of LAN firms: Silicon Valley and Route 128. Because Silicon Valley has the largest concentration of firms and the first firms were established there, this chapter concentrates upon the developments in Silicon Valley.
Economic Liberalization and Industrial Performance In Brazil
Authors: Amann Edmund 
Published: November 2023

Abstract
In the past ten years the Brazilian economy has experience an unprecedented wave of market liberalization as import substitution has been progressively abandoned in favour of integration into the global economy. Trade barriers have fallen, privatizations have been implemented, and government procurement has been cut back. Although these policy shifts will be familiar to many, their implications in terms of performance may not. Using a comprehensive array of primary and secondary sources and in-depth company case studies, this book examines how one vitally important Brazilian industrial sector-the non-serial capital goods sector-coped with the onset of liberalization. While liberalization undoubtedly helped to promote greater efficiency in some areas of corporate performance, the impact elsewhere was far less favourable. This differentiated response raises some interesting and troubling theoretical and policy issues.