Creative and Innovative Approaches to the Science of Management

Creative and Innovative Approaches to the Science of Management

Creative and Innovative Approaches to the Science of Management

Creative and Innovative Approaches to the Science of Management

Synopsis

Bringing together an internationally known group of scholars of management and accounting under the editorial direction of Yuji Ijiri, this volume explores new approaches to the science of management. The essays are grounded in general theory; at the same time, they have a strong orientation toward practical applications. Together they provide a rigorous foundation for further creativity and innovation in management practice and management science.

Excerpt

This collection explores creative and innovative approaches to the science of management. All of the authors believe that research in management should be based on scientific grounds, in the sense of being general. However, such research must also exhibit a strong orientation toward applications with accompanying theoretical or methodological developments. All these chapters are creative in their own right, but, more importantly, they provide a rigorous foundation for further creativity and innovation in management practice and in management science. The following synopses make it clear that all of the chapters apply this approach to. a broad range of topics that are of interest to management.

The book is divided into seven parts. The first section, Accounting and Control, deals with creative and innovative approaches to accounting and control. The chapter by Ijiri, Variance Analysis and Triple-Entry Bookkeeping, extends the conventional double-entry bookkeeping framework logically to a triple-entry systems. In the single-entry bookkeeping era, merchants could prepare balance sheets, but not income statements, in an integrated manner. Double-entry bookkeeping changed this state of affairs by requiring that every change in net assets resulting from operations be accounted for by income accounts, thereby linking "what happened," as reflected in changes on the balance sheet, with "explanations" in an income statement as to "why they occurred." This chapter focuses on an extension of double-entry bookkeeping to triple-entry bookkeeping by providing a systematic basis for the analysis of changes . . .

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