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- W2185867008 abstract "Since its emergence in the literature, organizational citizenship behavior (OCB) has been predominately studied at the individual level. It is, however, suggested that OCB can be better understood at the group level (GOCB). Although GOCB has been investigated from various perspectives, there is a lack of emphasis on the relationship between social network characteristics on GOCB. In this article, we discuss the degree of GOCB exhibited using network tie strength, density, and centrality as these network characteristics shape much of beliefs, attitudes, and behaviors in organizations. By examining GOCB from this perspective, our conceptual analysis provides several important implications that may help managers encourage GOCB in organizations. ABSTRACT In recent times ERP systems have found their way into corporate world and brought great opportunities to improve effectiveness and efficiency of business processes. Thus ERP systems contribute considerably to the evolving role of management accountants. Although international research has taken up the field of ERP systems as well as of management accountants, there is still little research on ERP systems AND management accountants. Therefore the present study sheds light on the changing role of management accountants following the implementation of ERP systems. In reference to an extended Austrian survey and the theoretical concept of social role, this quantitative study shows that tasks of management accountants expand whereas management accounting jobs remain unchanged following the implementation of ERP systems. ABSTRACT The concept of Balanced Scorecard (BSC), formulated by Kaplan and Norton is well known in all the world, but in the 60s a similar report was already been developed in France: the Tableau(x) de Bord (TdB). The revolutionary contribution of both reports was the idea of suggesting to management an integrated model of performance measures, as a useful tool for the development and implementation of company's strategy. The idea of the TdB is the construction of a model in order to integrate financial indicators and physical-technical parameters in the same dashboard. This model is a useful tool which gives information in a synoptic way about the progress of business, and moreover it can help managers" @default.
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- W2185867008 date "2013-01-01" @default.
- W2185867008 modified "2023-09-26" @default.
- W2185867008 title "3. ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN SOCIAL NETWORKS: A UNIT-LEVEL," @default.
- W2185867008 hasPublicationYear "2013" @default.
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