Results 81 to 90 of about 615 (219)

Facilitating System Change With GOSR: Integrating AI and Human Collaboration

open access: yesSystems Research and Behavioral Science, EarlyView.
ABSTRACT Problem solving in complex domains requires approaches that encourage systems thinking, collaboration, and recognize multiple simultaneous solutions. Building from principles of General Systems Theory and existing problem structuring methods, we present a new method for supporting system partners working to address complex problems called GOSR.
Annika Voltan, Kevin Kells
wiley   +1 more source

Behavioural Dynamics of AI‐Assisted Project Control: Introducing the Wait Effect

open access: yesSystems Research and Behavioral Science, EarlyView.
ABSTRACT Although artificial intelligence (AI) has been increasingly applied to project optimization tasks, its influence on project managers' behavioural responses during decision‐making for the control of project execution remains underexplored.
Fredrik Kockum   +3 more
wiley   +1 more source

Strengthening urban deer management with structured decision making

open access: yesWildlife Biology, EarlyView.
Urban deer management (UDM) decision‐makers face social, ecological, regulatory, and economic pressures when creating an agreeable deer management plan for stakeholders. Historically, decision making techniques (e.g. consensus‐based analyses) have not effectively balanced UDM elements leading to short‐lived management progress.
Shane D. Boehne   +6 more
wiley   +1 more source

The Dark Pyramid: Unpacking the Multidimensional Nature of the Dark Side of Leadership

open access: yesBritish Journal of Management, EarlyView.
Abstract The dark side of leadership has been employed as an umbrella term to cover an array of concepts typically concerned with the dysfunctionality and/or toxicity of individual leaders. As the field of leadership studies moves towards ‘post‐heroic’ perspectives, we apply the same ontological positioning, adopting a ‘post‐villainous’ perspective in ...
Peter Stephenson   +2 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini   +3 more
wiley   +1 more source

Resisting Hubris: For A Stoic Ethics of Power in Leadership Development

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This essay advances a philosophical and Stoic reinterpretation of hubris that challenges the reductionist treatment it has received in contemporary management research. Whereas most studies, shaped by a positivist epistemology, have sought to quantify the effects of leader hubris on performance, this essay reclaims the concept's original ...
Valérie Petit, Xavier Pavie
wiley   +1 more source

Empirical Evidence of Firm States of Corporate Social Responsibility and Irresponsibility: Transition Frequencies and State Drivers

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT A common assumption is that firms become more socially responsible over time. Indeed, numerous conceptual papers focus on the issue of describing the CSR states that firms advance through. Yet, related empirical research remains limited and the assumption of steady progression across CSR states remains untested.
Christopher Groening   +1 more
wiley   +1 more source

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