bluuebunny/crossref_metadata_2025_split huggingface dataset:
Management Accounting in Denmark Theory and Practice
Authors: Israelsen Poul , Andersen Michael , Rohde, Carsten , Sorensen Poul Erik 
Published: November 2023

Abstract
The industrial revolution arrived relatively late in Denmark. While most authorities place the beginning of industrial development in the 1870s, this was a very slow development at first, probably due to the lack of raw materials. As a result, industrial development in Denmark was largely related to two other important industries—agriculture and shipping. While the agricultural sector was for many years characterized by small, local industrial firms, larger firms—first and foremost shipyards—quickly became established in the shipping industry. Despite this, there were only a few large industrial firms up to the Second World War. In 1948, there were only just over 500 firms with more than 100 workers, employing a total of 140,000 individuals, or an average of 225 workers per firm. This possibly reduced the potential for a strong cost and management tradition. And while, in the 1890s, the engineering profession both argued for and proposed various cost accounting systems, the discussion was almost purely at the level of bookkeeping techniques.
A Survey of Management Accounting Practice in Greek Firms
Authors: Ballas Apostolos , Venieris George 
Published: November 2023

Abstract
During the past decade there has been increased interest in the literature (mainly the Anglo-Saxon literature) about management accounting and costing in particular. This was attributed mainly to changes in the production techniques employed by many firms, which, according to the proponents of the new costing techniques, made traditional costing methods irrelevant. These criticisms struck a chord with many firms, and the proposed changes in costing technology were rapidly adopted by a number of companies, mainly in North America.
Free-Riding Versus Rent-Sharing: Should Even David Gauthier Support an Unconditional Basic lncome?
Authors: Parijs Philippe Van 
Published: November 2023

Abstract
Some years ago, I spent a few months with my family in a house we were sharing with my father-in-law. Very soon, one feature of our daily routine started disturbing me greatly. I noticed that my father-in-law was quite sensitive to the floor getting dirty, far more sensitive at any rate that I was myself. As soon as dust started covering the lounge floor, he would take out the vacuum cleaner and deal with it, long before I would start thinking it was necessary. The result, of course, was that the floor was tidied up for me beyond my wishes, without my doing anything for it. This bothered me because I could not help feeling it was unfair. True, I did manage to convince myself that I was not exploiting my father-in-law, because, even though I derived a benefit from his work, and one that was not meant as a gift, I did not do so by exercising any power over him. But I had to concede that this semantic response did not settle the ethical issue, and that such a situation, if continued-and taken in isolation from other aspects of the interaction-was unfair. This I found particularly annoying because of a puzzling connection with an idea which I was beginning to explore at the time and to which I soon became committed to the point of spending a considerable amount of time advocating it in aU sorts of circles.
The Patent System and R&D in Japan
Authors: Okada Yosuke , Asaba Shigeru 
Published: November 2023

Abstract
The purpose of this chapter is to study the relationship between the patent system and R&D activities in Japan through an analysis of the change of both patent applications and grants for scientists and engineers (i.e. the application-S&E ratio and the grant-S&E ratio). As is generally known, technological progress is one of the most important drivers of the economy, and we can regard the patent system as one of the most important factors affecting the rate and direction of inventive activity. Since the late 1960s, many advanced countries have been suffering from economic slowdowns, and many researchers have been seeking the causes and effects of techno logical innovation to explain such slowdowns. At the same time, some researchers have observed that the patents granted per R&D expenditure (the patent-R&D ratio) or per number of scientists and engineers (the patent-S&E ratio) declined in most advanced countries. On the other hand, the Japanese economy has experienced dramatic recovery and development since the Second World War and sustained growth until quite recently, without a decline in its patent-R&D or patent-S&E ratios.
Industrial Policies in Europe: Introduction
Authors: Federico Giovanni , Foreman-Peck James 
Published: November 2023

Abstract
At the end of the twentieth century, Europe confronts a range of industrial cha11enges. The integration of Eastern Europe with the West, indeed the very definition of’ European’ and the boundaries of Europe, are perhaps the most fundamental in the long run. But more immediate are the potential consequences of a core group of states linked by a common currency, while industry in other Union states gains competitive advantages from exchange-rate depreciation. Diver gences between ‘regional’ European economies within or outside such a currency area could be equally problematic. Moreover slow industrial growth coupled with real wage rigidity has a1lowed unemployment in all Member States to reach levels not experienced since the 1930s.
The Netherlands: The History of an Empty Box?
Authors: Zanden Jan L Van 
Published: November 2023

Abstract
Since its creation in the final decades of the sixteenth century, the Netherlands has arguably been the most liberal country in Europe. In the seventeenth century its policy of ‘free trade’ was based on the very open character of its economy and superiority in manufacturing and international trade. In the eighteenth century, with industry in decline as a result of foreign competition, the strong interests of the Dutch bourgeoisie in international trade and finance ruled out the possibility of a switch to a more protectionistic trade policy. In the nineteenth and twentieth century this tradition basically has remained unchanged. For the wealthy and politically dominant bourgeoisie of a small open economy, with strong interests in export industries and an important part of its capital invested abroad, a policy of non-intervention into the development of industry and international trade seemed to be the most beneficial. The strong laissez-faire orientation of the Dutch ruling classes was not shaken by the fact that during periods of increased protectionism in the world economy-for example in the first ha]f of the nineteenth century and in the 1920s and 1930s-the Dutch economy was the first to be hurt. Only in case of dire necessity, with its economy in ruins after a devastating war-in fact only after 1813 and 1945-werc experiments with more interventionist policies adopted.
Financial Assistance to Families
Authors: Shirley Ian , Pool Peggy Koopman-Boyden Ian , John St. 
Published: November 2023

Abstract
Throughout most of the post-war era it is possible to see some continuity in the financial assistance provided for families with children, with incremental improvements reflecting changing demographic patterns and needs. In recent years, however, this momentum appears to have been lost, with policy changes responding to fiscal concerns, and policy design based on an implicit view of how the family ought to be. Meanwhile the pace of economic and technological change has not abated, and many families face an uncertain future.
Patterns of Technology Management in European Firms: An Overview
Authors: Dankbaar Ben 
Published: November 2023

Abstract
The translation of new knowledge into competitive products is one of the most important tasks of management. In fact, without much exaggeration it can be considered as the single most important task for the leadership of an enterprise. As the economist Joseph Schumpeter pointed out as early as 1912, the essence of capitalism is innovation, which he defined as making new combinations of markets, products, people, and technologies (Schumpeter, 1980). If the management of an enterprise does not succeed in making such new combinations or if it makes them too slowly in comparison with the competition, the performance of the enterprise will decline. The dynamics and growth of capitalist economies are determined by the decisions of enterprises to enter new markets, to introduce new products, to adopt new processes, new skills, and new forms of organization.
An Economic Theory of the Free-Standing Company
Authors: Casson Mark 
Published: November 2023

Abstract
The free-standing company flourished in the age of high imperialism, 1870-1914. It was a company typically based in London or some other European financial center which owned purely overseas operations. It was a distinctive form of international business enterprise, although, as indicated below, it evolved from antecedents elsewhere. According to the product-cycle theory of foreign direct investment, successful overseas operations hinge on the exploitation of competitive advantages developed in the home market. From this perspective the free-standing company appears paradoxical because it has no domestic operations from which it can derive competitive strength. This has suggested to some writers that the free-standing company is inherently weaker than the kind of multinational enterprise described by the product-cycle theory. The free-standing company may be just a transi-tory phenomenon, it is suggested, called into being by speculative bubbles on the stock exchange, and doomed to failure in the long run. It has been further alleged that the nineteenth-century free-standing firm was a typical product of European capitalism, in that it lacked professional management, and so failed to exploit economies of scale and scope in the way that US multinationals subsequently did. The apparent decline of the free-standing firm after 1914 is cited in support of this view.
British Free-Standing Companies in Mexico, 1884-1911
Authors: Liehr Reinhard , Bautista Mariano E Torres 
Published: November 2023

Abstract
Mira Wilkins has described the most common type of British direct investment abroad in the period 1870-1914 as the ‘free-standing company ‘. Earlier chapters in this volume have analysed the characteristics of this form of investment. This chapter examines the British freestanding company as it operated in Mexico during the era of President Porfirio D ‘iaz (1876-1911). Most of our data commence in 1884, the year of the start of British-Mexican negotiations to resume long-severed diplomatic relations, and include the period up to D ‘iaz ‘s resignation from the Mexican presidency in 1911. The first part of this chapter provides a general overview of foreign investment in Mexico from the 1820s to 1913, with emphasis on Porfirian Mexico. Then we specifically consider free-standing companies, based on a sample that we have developed of such Anglo-Mexican enterprises.
The Slip Accounting System: Traditional Bookkeeping Procedures in Japan
Authors: Someya Kyojiro 
Published: November 2023

Abstract
An accounting system which uses slips for journalizing purposes or slips bound, account by account, as substitutes for accounting records, and therefore requires neither journal nor ledger, is called ‘slip accounting’ or ‘slip bookkeeping’. Slips were introduced into Japan early in the Meiji era (1868-1911) by the Scotsman Alexander Allan Shand, who designed a bookkeeping system for the National Bank of Japan. Since that time, this method has been employed not only by Japanese banks, but also by nearly all Japanese business firms. While accounting systems in Europe and the United States primarily use accounting books, those in Japan depend largely upon slips. This is a singular characteristic of Japanese accounting.
The Development of Funds Flow Accounting in Japan
Authors: Someya Kyojiro 
Published: November 2023

Abstract
The end of the war in 1945 found the Japanese economy burnt out. Most factories and other production facilities had been consumed in the flames of war. The conscription of human and material resources exclusively for war production had been going on for so long that, even in those factories escaping actual destruction, the potential for making even a conservative new beginning was minimal. People had lost their houses and clothing in the blaze. But to this was added the needs of the large number of returning soldiers and civilians who had been living abroad before the war. The shortage of housing and clothing was drastic. The production of goods and services was far less than demand and post-war Japan was engulfed in a wave of inflation.
The Lancashire Cotton Industry and its Rivals
Authors: Kawakatsu Heita 
Published: November 2023

Abstract
The purpose of this essay is to examine the question whether Britain suffered from a ‘failure of entrepreneurship’ in the cotton industry during the period 1870-1914. I will focus on Asian markets for cotton goods, because Asian markets were crucial for the British cotton industry. Furthermore, at a macro level, Britain’s deficits of the balance of payments were covered by export surpluses from Asia. In 1910 Britain had £118 million surplus on dealings with the rest of the world, to which India contributed £60 million, China £13 million and Japan £13 million-or in all 70 per cent. Britain’s transactions with Asia, particularly with India, sustained the deficits with industrial Europe and the USA, and the surplus with India, as far as visible items are concerned, largely accrued from the exports of cotton goods. Thus the Indian market is an appropriate arena to test the performance of the ‘old’, staple industry.
British Management 1945-64: Refarmers and the Struggle to Improve Standards
Authors: Tiratsoo Nick 
Published: November 2023

Abstract
One of the most striking features of Britain’s post-war economic record is the comparatively poor performance of its manufacturing industry. Some sectors have prospered, but these tend to be exceptions. Overall, as Barry Supple has recently observed, manufacturing and manufacturing productivity have experienced ‘a relatively slow rate of expansion’. The result has been ‘a dramatic fall’ in Britain’s share of world manufacturing output and an inability to maintain competitiveness in many markets. Indeed, the country’s share of global trade in manufactured products ‘fell from some 25 per cent in 1950 to 14 percent in 1964, 9 per cent in 1973, and less than 8 per cent in the early 1980’s’.
Combining Mass Production with Variety: Itaku Automotive. Production in the 1960s
Authors: Shioji Hiromi 
Published: November 2023

Abstract
It is well known that the ratio of outsourcing of automotive parts in the Japanese automotive industry is high compared with that of the industries in America and Europe. Compared to the outsourcing ratios in America, which tend to be between 40 and 60 per cent (based on the ratio of cost of goods), 60-80 per cent of the parts in Japan are not produced by the car manufacturer but are manufactured by first-tier suppliers (who actually out base a large proportion of the parts to second-tier suppliers).
Changes in the Industrial System II: Increased Enterprise Autonomy
Authors: Chai Joseph C H 
Published: November 2023

Abstract
The comprehensive reform of China’s industrial system began with the expansion of state enterprise autonomy. On the eve of the reforms in 1978, China’s state industrial sector was under a system of centralized planning copied from the Soviet Union (Howe and Walker, 1989). Decisions on current input and output choices as well as investment were made at either the central or the local government level and were conveyed to individual enterprises in the form of detailed obligatory targets and rules. Individual enterprises had very little discretionary power within the constraints imposed from above (Ma, 1982: 198-210).
Reforms of the Price System
Authors: Chai Joseph C H 
Published: November 2023

Abstract
There are basically four types of prices in China: industrial ex-factory, agricultural purchase, wholesale, and retail (Zuo, 1985: 31-2). Indus trial ex-factory and agricultural purchase prices are basically the producer prices received by industrial and agricultural producers when they sell their output whereas wholesale and retail prices are basically the consumer prices paid by the end-users and final consumers of the industrial and agricultural products (Gu, 1987: 156-62).
The Open Door Policy I: Trade Liberalization
Authors: Chai Joseph C H 
Published: November 2023

Abstract
The open door policy was an integral part of China’s new development strategies adopted by the country’s leadership since 1978 to modernize its economy. A comprehensive evaluation of China’s open door strategy requires a detailed analysis of its six main features, which are trade liberalization, foreign direct investment (FOI) liberalization, utilization of foreign loans, exports of labour for construction work abroad, the development of special economic zones, and the development of the tourist industry. Within the space limitations of this book it is impossible to discuss all of these policy elements or to analyse them exhaustively. Instead this and the following chapter focus on the first and second elements, namely trade and FDI liberalization only.
The Role of the Non-State Sector
Authors: Chai Joseph C H 
Published: November 2023

Abstract
China’s non-state sector consists of the collective and private sectors. The collective sector includes urban collectives and township and village enterprises (TVEs). The private sector comprises individual and private enterprises (IEs and PEs). China’s non-state sector was the most important contributor to the country’s economic growth over the last 15 years. In the early 1990s its output share exceeded that of the state sector and by 1994 it accounted for more than half of China’s industrial output, retail sales, and exports. This chapter identifies the composition and significance of the non-state sector and explores the trend of its development. Since foreign-invested private enterprises have already been discussed in the previous chapter this chapter focuses mainly on domestic collective and private enterprises, namely, TVEs, IEs, and PEs.
Hyundai Tries Two Industrial Models to Penetrate Global Markets
Authors: Chung Myeong-Kee 
Published: November 2023

Abstract
Korea emerged as a significant world producer during the 1980s. The growth of the Korean automobile industry has been remarkable. Since 1973, under the ‘automobile promotion plan’, a combination of active corporate development, joint ventures with multinational corporations, low wages, a protected home market, export promotion policies and government subsidies have supported the creation of this dynamic new industry.
Reinventing Chrysler
Authors: Belzowski Bruce M 
Published: November 2023

Abstract
From the perspective of the mid-1990s, it was difficult not to be impressed by the strength of Chrysler in product and process innovation, a strength that had led to a complete rejuvenation in sales and profits. The trajectory of this company, which in the previous fifteen years had barely escaped bankruptcy and more recently had lacked money for new model development, was a remarkable story of poor management, luck, resiliency, and the power of personality. It was also a remarkable story in terms of the industrial models that lay behind the public face of restructuring at Chrysler.
‘A Price Well Worth Paying’? The Benefits of a Full-Employment Strategy
Authors: Kitson Michael , Michie, Jonathan , Sutherland Holly 
Published: November 2023

Abstract
According to Britain’s ex-Chancellor of the Exchequer, Norman Lamont, unemployment is ‘a price well worth paying’ to keep down inflation. Free market policies pursued by successive Conservative governments in Britain since 1979 have involved an additional price-as well as that of high unemployment-namely, growing inequality with a concomitant increase in poverty for many of those in work as well as out of work. In this chapter we make an attempt to calculate just how great this price has been-the price of high unemployment and increased inequality. The price involves a number of different costs, some more hidden than others. Other work has evaluated the impact of unemployment on health and crime, but the main focus of our chapter is on the fiscal costs. These costs derive from the unemployed and the working poor receiving various forms of benefit payments and at the same time paying less tax than they would were they in reason ably paid employment.
The Transmission of Work Systems A Comparison of US and Japan Auto ‘s Human Resource Management Practices in Mexico
Authors: Hibino Barbara 
Published: November 2023

Abstract
A major issue that many multinational firms face in setting up subsidiaries abroad is whether to transfer practices from headquarters ‘as is ‘, adapt practices to local circumstances, or alter the practices into a third, hybridized form. In some cases, the firm can transmit globally standardized work systems across institutional contexts, as discussed by Muller and Loveridge in this volume. However, there is also considerable evidence that organizations owned by multinationals cannot easily implement new man-agerial interventions and forms of organizing work since the local environ¬ment can be also highly influential in transfer outcomes.
The Social Regulation of Work Systems Institutions, Interest Groups, and Varieties of Work Organization in Capitalist Societies
Authors: Whitley Richard 
Published: November 2023

Abstract
As the chapters in this book demonstrate, the organization and control of work processes and of workplace relations in capitalist societies are complex, systemic phenomena which vary substantially between institu-tional contexts (cf. Boyer 1990, 1991; Lane 1989). While Taylorism or sci¬entific management principles were once thought to represent the only efficient way of structuring work activities, they are now seen to be histor-ically and societally contingent patterns of work organization which depended on a number of circumstantial factors to become established in the USA, and which by no means dominated industrial organizations in Europe or Japan (Guillen 1994; Merkle 1980). As Kristensen emphasizes, it is also apparent that Fordist production systems have had many variants and have not always proved as cost effective as some adherents claimed (Boyer 1988, 1991; Wood 1989).
The Electricity Industry in England and Wales
Authors: green Richard , Newbery david m. 
Published: November 2023

Abstract
By the time that the government started to plan the privatization of the electricity supply industry in 1987, it had become apparent that effective competition could only be introduced into formerly monopolized indus tries if structural changes were made. The White Paper, Privatising Electricity (Department of Energy, 1988), accordingly announced that the Central Electricity Generating Board (CEGB) was to be split into three parts: two generating companies and a transmission company. The transmission company, to be jointly owned by the twelve regional electricity companies (RECs) responsible for distribution, would act as a common carrier and facilitate competition. The generating companies would compete to sell to the distribution companies and large custom ers, and would face entry from new stations built by independent power producers.
The Generation and Supply of Electricity: The British Experience
Authors: Littlechild S C 
Published: November 2023

Abstract
It is now 7 years since the restructuring and privatization of the British electricity industry. To a greater degree than in the privatization of the other utilities, electricity privatization was accompanied by an intention to introduce competition in those parts of the industry where competi tive forces could apply. This intention was reflected in the government’s 1988 White Paper, Privatising Electricity, in the statutory framework, in the restructuring of the industry, and in the accompanying regulatory regime.