The Management by Objective (MBO) system was widely discredited by the 1980s as not delivering on its promises of efficiency, worker motivation, etc. Now some universities around the world seek to employ such a system for faculty evaluation. This paper comments on the reasons the MBO was largely abandoned in the business world, provides the use of the MBO in Korean education as a case study of current use, and gives suggestions of the conditions under which the MBO (...) or similar evaluation systems would likely be disastrous in an academic environment. This is followed by a series of criteria that a fair and equitable faculty evaluation system should have. (shrink)

A growing trend toward knowledge workers and more highly educated employees has made effective human resource management a key metric separating the corporate wheat from the chaff. Studies confirm that the way people are managed and developed delivers a higher return on investment than new technology, R&D, competitive strategy or quality initiatives. In this book, the authors contend that the broader management models of Management by Instructions and Management by Objectives fail to position organizations for competitive (...) success. What is needed is a strategic leadership tool whose practical application will mine market potential through its relevance to individual organizational members. With a step by step guide to implementation, Managing by Values is just such a tool. (shrink)

Recent allegations of unethical decision-making by leaders in prominent business organizations have jeopardized the world's confidence in American business. The purpose of this research was to develop a measure of managerial moral judgment that can be used in future research and managerial assessment. The measure was patterned after the Defining Issues Test, a widely used general measure of moral judgment. With content validity as the goal, we aimed to sample the domain of managerial ethical situations by establishing links to dimensions (...) of managerial performance, as well as to the types of organizational justice issues managers encounter. Proposed scenarios were evaluated for realism by ethics officers and human resource managers. Results indicated that the new measure is reliable and correlates with a number of relevant variables in the hypothesized manner, demonstrating evidence of construct validity. Implications for future research and for human resources management are discussed. (shrink)

Despite the growing body of work exploring the weaknesses of police performance systems and the displacement of their goals, less attention has been given to why police officers resist and circumvent by false reporting. Whether police report honestly on their activities is a matter of considerable significance given the role that police have in a broadly democratic society, and the overall question is whether the false reporting undermines the integrity of the police or if it is a collective coping strategy (...) that safeguards the police ethos? This survey reveals that 25% of respondents (n = 2248) had manipulated the numbers at least once in the previous year. To identify why they did so, the variables selected for analysis are those determining their view of the Management by Objective (MBO) system, how far they have participated in the MBO process and how often they are unable to assist a member of the public. Our results show that men are more likely to manipulate the numbers than women and non-leaders are more likely to do so than leaders. Respondents were more likely to submit false reports if they had not participated in the MBO process, were not motivated by MBO goals, believed the MBO indicators misdirected their focus and frequently felt that they were forced to reject members of the public they would like to help. Our findings further show that public servants can be corrupted, though they do not “bring” vices to work with them, but rather acquire vices through what is required of them. (shrink)

Despite the applicability of assemblage theory to extreme events, the relational ontology that assemblage thinkers employ makes it hard to ground the potential of artefacts to undergo substantial change. To better understand how artefacts can be unexpectedly destroyed, and thereby catch managers by surprise, this article draws on Graham Harman’s object-oriented ontology. This approach is used to explain how artefacts, as concrete objects, have the capacity both to cause and to exacerbate calamities. By contrast, assemblage theory is shown to provide (...) insight into post-disaster organizing dilemmas. An analysis of artefact-based surprise at a disaster-prone New Zealand port illustrates the complementarity of the two approaches. Minimizing surprise was a major impetus behind attempts by port managers to make sizeable artefacts more disaster resilient. Yet there are limits to this process that stem from a gap revealed by the philosophical distinction between an artefact’s design plan and its maximum plan. Object-based surprise at the port also sparked tension between the competing imperatives of centralization and decentralization in post-disaster recovery. How this problem played out at the grassroots level is best explained, however, in assemblage-theoretic terms. (shrink)

We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key result of Study 1 (...) is the mitigating role of family firm control, as we find that the objectivity of internal auditors is reduced when the IAF serves as a MTG but only in non-family firms. When the IAF is located in a family-controlled firm, the objectivity of internal auditors is unaffected by the opportunity to be promoted into management positions outside of the IAF. In Study 2, we utilize a controlled laboratory experiment with experienced Big 4 auditors as participants and examine their decision to rely on an IAF when it serves as a MTG. Our analyses indicate that external auditors reduce their reliance on non-family firm IAFs that are also MTGs and their decision is fully mediated by the perceived objectivity of non-family firm internal auditors. In contrast, external auditors’ reliance on family firm IAFs and their perceptions of internal auditor objectivity are unaffected under a MTG regime. The results of Studies 1 and 2 provide support for the alignment perspective of family firms. (shrink)

Recent allegations of unethical decision-making by leaders in prominent business organizations have jeopardized the world’s confidence in American business. The purpose of this research was to develop a measure of managerial moral judgment that can be used in future research and managerial assessment. The measure was patterned after the Defining Issues Test, a widely used general measure of moral judgment. With content validity as the goal, we aimed to sample the domain of managerial ethical situations by establishing links to dimensions (...) of managerial performance, as well as to the types of organizational justice issues managers encounter. Proposed scenarios were evaluated for realism by ethics officers and human resource managers. Results indicated that the new measure is reliable and correlates with a number of relevant variables in the hypothesized manner, demonstrating evidence of construct validity. Implications for future research and for human resources management are discussed. (shrink)

Background Intensive care nurses frequently encounter ethical issues with potentially severe consequences for nurses, patients, and next of kin. Therefore, ethical issues in intensive care units (ICU) should be recognized and managed. Research objectives To analyze ethical issues reported by intensive care nurses and how reported issues were managed within the organization using register data from the HaiPro critical incident reporting system (CIRS), and to explore the suitability of this system for reporting and managing ethical issues. Research design This was (...) a retrospective descriptive register study. CIRS reports on ethical issues in adult ICUs ( n = 12) in one hospital district in Finland over 25 months (2019–2021) were analyzed through inductive content analysis and descriptive quantification. The CIRS’s suitability for reporting and managing ethical issues was evaluated through a strengths, weaknesses, opportunities, and threats (SWOT) analysis. Ethical considerations The study was approved by the University Ethics Committee, and permission to conduct the research was granted before data collection within the organization. Results CIRS reports on ethical issues ( n = 35) made by nurses were found in seven of the 12 ICUs. The CIRS managers of these units managed these reports. The ethical issues described by the nurses were divided into four main categories: nature, situational information, consequences, and contributing factors. Management of reported ethical issues was divided into three main categories: preventive actions proposed by nurses, proposals for actions by CIRS managers, and actions taken by CIRS managers. Conclusions Systematic register data broadly describe ethical issues and their management, indicating that the CIRS could be suitable for reporting and managing ethical issues, thereby enabling the monitoring and development of ethical quality at the unit and organizational levels. (shrink)

Recent philosophical literature has highlighted the complexities of handling dissent in science. On one hand, scientific dissent can be very harmful, as when “merchants of doubt” strategically appeal to dissent in order to undermine important environmental and public-health initiatives. On the other hand, scientific dissent can also be beneficial when it helps to promote scientific objectivity, progress, and public engagement. Some authors have responded to this tension by suggesting criteria for distinguishing normatively appropriate and inappropriate dissent, while other authors have (...) suggested that it is more fruitful to alter the social context in which science operates in order to alleviate the negative effects of dissent over the long term. This paper proposes another approach that may be helpful for managing particularly challenging cases of scientific dissent. It argues that instances of scientific dissent often incorporate debates over value judgments, so many difficult cases of dissent can be navigated by: (1) identifying and highlighting those value judgments; and (2) managing those value judgments by drawing strategies from the extensive literature on values and science. The paper illustrates this approach by examining a case study of dissent over the treatment of long-term symptoms associated with Lyme disease. (shrink)

Inspired by Koselleck’s approach to conceptual history, this essay presents a semantic analysis of management. Our inquiry into what management is, focuses on lingual and cognitive wholes of meaning and signification. The essay undertakes a periodization of management history, in an attempt to formulate expectations for a dystopian future management by artificial intelligence. Five periods are distinguished. Each period entails a specific characterisation for three questions: what is the activity of managing, what or who is managed, (...) and who manages? Starting from managing-by-hand, successive differentiation of meaning occurs with regard to different elements of the management relationship (object, activity, agent), followed by a rescaling of the whole relationship into an attitude that can be applied anywhere by anyone. The implication is a dissociation between manager and decision-maker. The essay also speculates how plausible this evolution makes non-human managers (i.e. artificial intelligence). Throughout these five periods, hierarchy is an immanent feature of management. For each period, the essay discusses differentiated meaning, corresponding social reality and characterizes its hierarchy and justification. (shrink)

In the first months of the COVID-19 pandemic, we created and implemented from November 2020 to February 2021 a monthly educational pilot program of philosophical management of stress based on Science, Humanism and Epicurean Pragmatism, which was offered to employees of 26 municipalities in the Prefecture of Attica, Greece. The program named “Philosophical Distress Management Operation System” (Philo.Di.M.O.S.) is novel and unique in its kind, as it combines a certain Greek philosophical tradition (Epicurean) that concurs with modern scientific (...) knowledge. The program was designed to be implemented in a period of crisis; therefore, it used a fast-paced, easy to learn and practice philosophical approach to stress management, based on cognitive psychotherapy. The philosophical approach to stress management has the advantage that it can be offered to most people, regardless of age and educational level. The pilot program was effective in achieving its objectives, shown by statistical comparisons of the trainees’ responses to anonymous questionnaires before and after the month-long training. The successful Philo.Di.M.O.S. program, thus, based on a solid scientific and philosophical basis, offers a paradigm of stress management during crises and could be useful in Greece and internationally. (shrink)

Responsible risk management is central to banking ethics. With the 1999 publication of the Basel Committee's proposal, Basel II, for a New Capital Accord to replace the 1988 agreement, Basel I, an attempt has been made to address the problem of correlating banks' risk management with their capital requirements. The Basel II framework, finalised in June 2004, is designed to improve risk management by using models based on past performance to help set the amount of capital banks (...) are required to hold by regulators, with the purpose of improving the efficiency of capital allocation. The objectives of this study are to investigate how banks generally, but particularly those located in China, could improve their risk management systems and what the implications of these new regulations are for them. Three relevant propositions were formulated, namely, Basel II will improve risk management; Basel II will improve capital allocation efficiency; and compliance with advanced risk management systems is biased in favour of the large banks. Evidence was assembled with which to evaluate these three propositions by gathering relevant primary data by means of a representative survey of Chinese banking executives involved in risk management. The findings strongly support the first two of the above propositions and partly support the third proposition. (shrink)

Although medicolegal challenges to the use of neurologic criteria to declare death in the USA have been well-described, the management of court cases in the United Kingdom about objections to the use of neurologic criteria to declare death has not been explored in the bioethics or medical literature. This article (1) reviews conceptual, medical and legal differences between death by neurologic criteria (DNC) in the United Kingdom and the rest of the world to contextualize medicolegal challenges to DNC; (2) (...) summarizes highly publicized legal cases related to DNC in the United Kingdom, including the nuanced 2022 case of Archie Battersbee, who was transiently considered dead by neurologic criteria, but ultimately determined to be in a vegetative state/unresponsive-wakeful state; and (3) provides an overview of ethical issues raised by medicolegal challenges to DNC in the United Kingdom and a comparison to the management of these challenges in the USA. (shrink)

The objective of this study was to assess whether, and how, the attitudes towards business ethics of former South African business students have changed between the early 1990s and 2010. The study used the Attitudes Toward Business Ethics Questionnaire and applied a comparative analysis between leading business schools in South Africa. The findings of this study found a significant change in attitudes based on a set time frame, with a trend towards stronger opinions on business ethics and espoused values. (...) Eleven factors came out as fundamental, although they were less able to explain the variation in the attitudes than the previous study. A significant change in the rankings of variables was noted and indicated a shift in attitude toward a teleological moral philosophy as well as utilitarian motives. This shows a clear trend towards compliance-based ethics, which can be explained by the proliferation of business legislation and regulation in the wake of recent corporate governance failures and the subsequent global financial crisis. (shrink)

This article describes the peculiarities of the formation and modeling of the enterprise risk management system in modern conditions. The main purpose of the research is further development of theoretical and methodical principles and development of practical recommendations aimed at improvement of management of business risks of wholesale enterprises. The critical analysis of literature sources and approaches to solving problems of enterprise risk management testifies to the lack of attention of scientists of the present-day to the investigated (...) problem in the sphere of activity of enterprises of wholesale trade. The urgency of this problem is caused by the existing losses of wholesale companies due to imperfect management as a result of the influence of various business risks. The methodological basis of the research is the system of methods used to obtain the final results: theoretical generalization, scientific abstraction and comparison – to deepen the essence of the concept of "business risk"; analysis and synthesis, grouping – for classification of business risks in the sphere of wholesale trade; methods of analysis, synthesis and logical generalization – to obtain conclusions during determination of the state and problems of realization of business activity in the sphere of wholesale trade of enterprises of Ukraine; systematic approach – for improvement of system of management of business risks of enterprises of wholesale trade on the basis of commercial values. The object of the research is the business risk in the wholesale trade environment. In the article the further development of the risk-based apparatus has been made, the negative consequences of the impact of business risks on the activities of the wholesale trade enterprises have been clarified, the enterprise risk management system of the enterprises has been built, which will reflect an integrated approach to its realization, practical recommendations on the formation of a model of management of business risks of the wholesale trade enterprises on the basis of commercial values. The results of the survey can be useful for business structures, which are focused on improving the management of business risks. (shrink)

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to (...) introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems. (shrink)

Stakeholder theory scholars have recently addressed two crucial calls: the first is for the integration of strategy and ethics, of stakeholder theory and strategic management, and the second call is for the development of a dynamic approach to stakeholder management. I have attempted to answer these calls by developing a theoretical framework that links together stakeholder management, stakeholder commitment to cooperate with the firm, key decision makers’ ethical commitment, and firm strategy. Starting from the basic assumption that (...) managers cannot meet all stakeholders’ demands immediately and in a tailored manner, I contend, first, that an ambidextrous approach to stakeholder management is conducive to stakeholders’ commitment to cooperate for the sustainable well-being of the firm and, second, that firm strategy and key decision makers’ ethical commitment moderate the relationship between an ambidextrous stakeholder management and stakeholder commitment to cooperate. Furthermore, drawing on this theoretical framework, I attempt to address the call for the integration of strategy and ethics by proposing a three-level conceptual model that distinguishes the objectives, the field, and the levers of integration. Finally, I outline a set of propositions that, taken together, represent a first attempt to develop a dynamic approach to stakeholder management. (shrink)

In this chapter, we will argue that the very concept of risk management must be called into question. The argument will take the form that the use of the phrase ‘risk management’ operates to cover over the ethical dimensions of what is at the bottom of the problem, namely, risky decision making. Risky decision making takes place whenever and wherever decisions are taken by those whose lives are not immediately threatened by the situation in which the risk to (...) other people’s lives is created by their decision. The concept of risk management implies that risk is already there, not created by the decision, but lies already inherent in the situation that the decision sets into motion. The risk that exists in the objective situation simply needs to be “managed”. By changing the semantics of ‘risk management’ to ‘risk taking’ or ‘risky decision making’, the ethics of responsibility for risking other people’s lives will come into focus. The argument of the chapter is that by heightening the ethical sensitivity of decision makers, these decision makers will be less likely to make decisions that will cause harm and/or death to those who are the principal actors in the situation created by the decision. (shrink)

The objective of this longitudinal study is to analyze the intrinsic drivers and values underlying managers’ organizational citizenship behaviors for the environment from a developmental psychology perspective based on measuring the stages of consciousness that shape the meaning-making systems of individuals. At time 1, the stages of consciousness of 138 managers were qualitatively assessed using the Leader Development Profile test. At time 2, a quantitative survey measured the environmental beliefs and OCBEs of these managers. The links between stages of (...) consciousness, environmental beliefs, and OCBEs were analyzed using hierarchical regressions. The main findings show that managers’ stages of consciousness positively influence two types of OCBEs, namely eco-initiatives and eco-helping, while environmental beliefs influence eco-helping and eco-civic engagement but do not appear to be connected with the stage of consciousness development. This paper first contributes to the literature on corporate greening by shedding more light on the aspects of behavioral and developmental psychology that underlie environmental leadership. Second, it bridges the gap between theories that have developed separately by showing the interconnectedness between the managers’ stage of consciousness and the more concrete environmental behaviors in the workplace that could have emulative effects throughout the organization. (shrink)

The primary objective of this research is to examine the potential influence of environmental, social, and governance (ESG) disclosure on cash holdings. Additionally, the study explores the role of earnings management (EM) practices as a mediating factor in this relationship. The sample comprises 797 companies listed on financial markets across 19 European countries, and the data spans from 2013 to 2019. The outcomes indicate a significant negative correlation between ESG disclosure and cash holdings, implying that ESG performance can (...) be used by management to resolve disputes with stakeholders. The outcomes further indicate that the existence of EM practices partially mediates the link between ESG disclosure and cash holdings. Moreover, they are robust by substitute cash holdings specification, three distinct initiatives of ESG disclosure (i.e., environment, social, and governance), and a two-stage least squares assessment. Therefore, the findings document that nonfinancial reporting in the form of ESG disclosure can assist in controlling agency conflict, leading to better valuations of company performance by stakeholders. (shrink)

Research question/aim/objectives Providing care for hospitalized children causes moral distress to nurses. Employee participation in discovering and solving the everyday problems of the workplace is one of the ways to hear the voices of nurses. This study aimed to evaluate the effect of participatory management programs on perceived organizational support and moral distress in pediatric nurses. Research design A quasi-experimental study. Participants and research context The present study was conducted on 114 pediatric nurses in Iran. Data were collected using (...) the Perceived Organizational Support Scale and the Moral Distress Scale of nurses. The intervention included implementing a participatory management program in three treatment departments that were randomly selected and it lasted 4 months. Participatory management was at the level of problem-solving with a focus on investigating, solving, and correcting issues and problems of work shifts and departments concerning the physical environment, equipment of the department, improvement of work processes, and team cooperation. In the control group, ordinary organizational approaches to problem-solving were used. Ethical considerations This study was approved by the Ethics Committee of Mashhad School of Nursing and Midwifery. Informed consent was obtained from the study participants. Findings/results Based on the results, both groups were homogenous before the intervention in terms of moral distress and perceived organizational support. The results showed that the moral distress mean scores in the intervention group decreased from 1.45 (0.52) to 1.03 (0.37) after the intervention. Also, the score of the perceived organizational support was 2.12 (1.2) increased after the intervention to 2.68 (1.10) in the intervention group. Conclusions It was found that the participation of nurses in the problem-solving process to solve daily workplace issues can be effective in increasing their perceived organizational support and reducing their moral distress. (shrink)

The rapid development of Artificial Intelligence (AI) has raised concerns regarding the potential risks it may pose to humans, society, and the environment. Recent advancements have intensified these concerns, emphasizing the need for a deeper understanding of the technical, societal, and ethical aspects that could lead to adverse or harmful failures in decisions made by autonomous and intelligent systems (AIS). This paper aims to examine the ethical dimensions of risk management in AIS. Its objective is to highlight the (...) significance of ethical considerations in mitigating risks associated with the development, deployment, and use of AIS. The paper provides an overview of various types of AI risks and risk management procedures aimed at mitigating the negative impacts of those risks. We employ a comprehensive risk management approach that combines technical expertise with ethical analysis to ensure alignment with human values and societal objectives. Through the analysis of AI risks and risk management procedures, we advocate for establishing effective mechanisms for ethical oversight and legal control to promote ethical and trustworthy AIS. The findings reveal key risks associated with transparency, accountability, privacy infringement, algorithmic bias, and unintended consequences. To address these challenges, we consider integrating ethical principles into risk management practices, transparent risk communication, continuous engagement with all stakeholders, establishing robust accountability mechanisms, and regular ethical oversight as imperative in ethically designing and operating AI systems. Given the diminished effectiveness of internal audits compared to external audits, we also recommend the implementation of regular monitoring mechanisms through independent external audits when evaluating risk management practices. (shrink)

Background:Little is known about case managers’ ethical issues and professional values.Objectives:This article presents an overview of ethical issues in case managers’ current practice. Findings are examined in the light of nursing ethics, social work ethics and principle-based biomedical ethics.Research design:A systematic literature review was performed to identify and analyse empirical studies concerning ethical issues in case management programmes. It was completed by systematic content analysis of case managers’ national codes of ethics.Findings:Only nine empirical studies were identified, eight of them (...) from North America. The main dilemmas were how to balance system goals against the client’s interest and client protection against autonomy. Professional codes of ethics shared important similarities, but offered different responses to these two dilemmas.Discussion:We discuss the respective roles of professional and organizational ethics. Further lines of research are suggested. (shrink)

ObjectiveThe objective of this study was to explore Swedish managers’ and HR-officers’ experiences and perceptions of skills training including a development and implementation of an alcohol policy.MethodsSemi-structured interviews were conducted with Swedish managers and HR-officers from nine different organizations whom had received skills training and an organizational policy implementation. The interviews were analyzed using thematic analyses.ResultsIn total, nine themes were identified as: The prevalence of alcohol problems: a wake-up call; a reminder to intervene immediately; an altered view of the (...) responsibility of the employer; initiating conversations about alcohol: a useful toolbox; an imprecise, yet positive, memory; increased awareness of issues related to alcohol culture; I have not heard a word about a new alcohol policy; the alcohol policy: a mere piece of paper; and alcohol problem prevention: hardly a low-hanging fruit. Participants’ experiences of the skills training were positive overall.ConclusionVarious aspects of the skills training were appreciated by managers and HR-officers, including insight of prevalence statistics and employer responsibilities. Participants emphasized the value of repeated skills training occasions for retaining knowledge. Future research may investigate further in what way skills training may affect managers’ willingness to engage in workplace alcohol prevention. Since the implementation of any policy had gone unnoticed to participants, a reason for which could be related to the notion of the existing policy as “good enough” in its current condition, implementation and organizational issues, or a reluctance to address alcohol-related matters unless necessary; future research may focus on investigating in what manner alcohol policies are in fact utilized within organizations. (shrink)

This is the Professional Thesis of the DPP that was conducted from February to May 2021. The research focuses on “Illegal Fishing Management in Lower Sesan 2 Reservoir, Stung Treng Province, Cambodia” with two research objectives: to understand the illegal fishing situation and to explore solutions to address the illegal fishing issues in the Lower Sesan 2 Reservoir. The research is approached by a Conceptual Framework addressing four elements of illegal fishing in the Lower Sesan 2 reservoir. Fourth eight (...) community fishery committee members and community fishery members (36% of whom are women) joined in group discussions and 35 local fishers and stakeholders were interviewed. Two types of data were gathered in this research: secondary and primary data. The livelihoods of local fishers and migrant fishers in Lower Sesan 2 reservoir were identified: fishing, rice production, farming, animal husbandry NTFP collection. Some local fishers and all migrant fishers including men, women and youths carried out illegal fishing in Lower Sesan 2. They used illegal fishing gears, caught endangered fish species, fished in conservation area, fished with illegal fishing gears in close fishing season, trading fish without license. The causes of illegal fishing in Lower Sesan 2 reservoir were found out. The performances and challenges, opportunities of stakeholders in fishery resource management in Lower Sesan 2 were identified. The strategies of sustainable fishery resource management were found out. Some recommendations were produced. (shrink)

In recent years, a great deal of evidence has accumulated on the health risks and environmental impacts of some herbicides. Both conventional agriculture and agroecology are searching for alternatives to address the challenges posed by the consequences of herbicide use. In this search, peasant and indigenous agroecosystems have much to contribute since their crops evolved thousands of years ago together with diverse communities of weeds, and farmers have carried out sophisticated strategies to manage them. Through participant observation, semi-structured interviews, free (...) lists, and botanical collection, we document a milpa design that integrates and manages spontaneous vegetation to take advantage of its presence and minimize risks of crop loss. The objective of this article is to critically contrast agroecological mechanisms in this milpa design which matches the prevention principle with a set of recommendations recognized as preventive in conventional weed science. (shrink)

Organizations are increasingly finding it challenging to balance economic and environmental performance particularly those that face competitive, regulatory and community pressure. With the increasing pressures for environmental sustainability, this calls for the new formulation of strategies by the manufacturers in order to minimize their products and services negative impact on the environment. Hence, Green Human Resource Management (GHRM) continues to be an important research agenda among the researchers. In Palestine, green issues are new and still developing. Constant study is (...) needed to fully understand and update information regarding this area. Objective: The aim of this paper is to explore the views and level of acceptance of GHRM practices among manufacturing firms in Palestine. Results: Through the use of e-mail survey, 121 responses were obtained to generate the results of the study. The result showed GHRM practices have been practiced to somewhat to a greater extent a firms in Palestine. Findings can be extended to study on the issues in further. Academicians and practitioners can apply this result to their research and business strategies on how to improve sustainable performance and to effectively implement GHRM practices. (shrink)

Non-epistemic values pervade climate modelling, as is now well documented and widely discussed in the philosophy of climate science. Recently, Parker and Winsberg have drawn attention to what can be termed “epistemic inequality”: this is the risk that climate models might more accurately represent the future climates of the geographical regions prioritised by the values of the modellers. In this paper, we promote value management as a way of overcoming epistemic inequality. We argue that value management can be (...) seriously considered as soon as the value-free ideal and inductive risk arguments commonly used to frame the discussions of value influence in climate science are replaced by alternative social accounts of objectivity. We consider objectivity in Longino's sense as well as strong objectivity in Harding's sense to be relevant options here, because they offer concrete proposals that can guide scientific practice in evaluating and designing so-called multi-model ensembles and, in fine, improve their capacity to quantify and express uncertainty in climate projections. (shrink)

Companies’ earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies’ earnings performance and changes in the accounting firm they choose to audit their financial statements. We find that when companies’ reported earnings just miss analysts’ expectations, they are more likely to change their auditor. Consistent with an opportunistic auditor switch, we also find that these companies have (...) lower levels of earnings quality after the change. Our results concentrate on companies with more incentive or ability to act opportunistically, including those with negative market reactions to earnings, higher levels of accruals flexibility, and weaker corporate governance. Our study advances research into the public’s interest by providing evidence of suspect auditor changes that increase auditors’ ethical conflict to maintain independence and objectivity. (shrink)

The objective of this article is to develop a faith development perspective on corporate sustainability. A firm’s management of sustainability is arguably determined by the way decision-makers relate to the other and the natural environment, and this relationship is fundamentally shaped by faith. This study advances theoretical understanding of the approach managers take on sustainability issues by explaining how four distinct phases of faith development—improvidence, obedience, irreverence and providence—determine a manager’s disposition towards sustainability. Combining insights from intentional and (...) relational faith development theories, the analysis reveals that a manager’s faith disposition can be measured according to four interrelated process criteria: (1) connectivity as a measure of a manager’s actual engagement and activities aimed at relating to sustainability; (2) inclusivity as a measure of who and what is included or excluded in a manager’s moral consideration; (3) emotional affinity as a measure of a manager’s sensitivity and affection towards the well-being of others and ecological welfare; and (4) reciprocity as a measure of the degree to which a manager is rewarded for responding to the needs and concerns of ‘Others’, mainly in the form of a positive emotional (and relational) stimulus. The conceptual model consolidates earlier scholarly works on the psychological drivers of sustainability management by illuminating our search for a process of faith development that connects with an increasingly complex understanding of the role of business in society. (shrink)

Social factors have so far been neglected in embodied theories of perception despite the wealth of phenomenological insights and empirical evidence indicating their importance. I examine evidence from developmental psychology and neuroscience and attempt an initial classification according to whether social factors play a contextual, enabling, or constitutive role in the ability to perceive objects in a detached manner, i.e. beyond their immediate instrumental use. While evidence of cross-cultural variations in perceptual styles and the influence of social cues on visual (...) attention could not be said to play more than a contextual role, other factors such as the intricate developmental links between dyadic and triadic interactions in infancy, as well as episodes of peer-learning in children, play enabling roles. A common element in these factors is the presence and resolution of interpersonal conflict. Detached object perception could not develop without these social factors. I argue, in addition, that social skills such as managing partial social acts which are addressed to and completed by others, linguistic mediation, makebelieve play, and the ability to control perspectival switches are constitutive -- i.e. are of the essence -- of the ability to see objects as present with a detached attitude. I discuss the prospects of incorporating such social elements into dynamical interpretations of the sensorimotor approach through the enactive notion of participatory sense-making. (shrink)

Purpose This paper aims to develop a system view of the organizational culture, given entropy of theoretical and methodological outlooks on the phenomenon alongside simultaneous growth of number of research reports. -/- Design/methodology/approach Sequential structural and ontological analysis of the Schein’s (2004) point of view on organization culture enabled to form a way of system comprehension of the respective object field on conscious and unconscious levels. -/- Findings Structural ontology of organizational culture represented by the mythopoetic concept of organization, which (...) is a composition of unconscious motives reflecting standard and management peculiarities of functioning characteristic of a certain group. -/- Research limitations/implications The proposed methodological discourse actualizes a hypothesis on organizational unconscious as a specific factor of organizational culture and begets a respective direction of the further researches. -/- Originality/value This is the first methodological concept, that provides a system comprehension of the object field of organizational culture. The concept has important implications for methodological designs of further researches and systematization of already obtained data within the domain. (shrink)

The pragmatic conception of truth, anticipated by Henry David Thoreau and developed by C.S. Peirce and subsequent pragmatists, is proposed as a useful analogy for characterising 'sustainability.' Peirce's definitions of 'truth' provides an attractive approach to sustainability because (a) it re-focuses discussions of truth and objectivity from a search for 'correspondence' to an 'external world' (the 'conform' approach) to a more forward-looking ('transform') approach; and (b) it emphasises the crucial role of an evolving, questioning community in the conduct of inquiry. (...) Any successful definition of sustainability must share these characteristics with Peircean truth. While Peirce and John Dewey never reconciled their disagreements regarding the nature and task of 'inquiry', a pragmatist resolution of their differences is offered, arguing that we need both a logic of management sciences (logica utens) and a logic of pure science (logica docens), which (perhaps among other differences) respond very differently to uncertainty. It is shown that adaptive management – can be understood as a first approximation of a logica utens for social learning in pursuit of solutions to environmental problems, and it is suggested that a pragmatist, transform approach to inquiry such as Dewey's may provide a way around the 'fact-value' gulf. (shrink)

Creative Management and Innovation Nowadays, entrepreneurship is determined how fast innovations or creativity can be incorporated into company activities. Creativity is mean constantly aspiring process of innovation and progress. Creativity and innovation management these days are important keys to any effort how to be success in business world. Forces of creativity in company or in entrepreneurship should be able to provide innovation and contribute to solve problems. The new idea are often accepted as the main activity of creative (...) management and the vision, strategy, goals or ideas are understands like equipment of creativity. Implementation of new ideas - innovation is the main activity of creative management. Visions, strategies, objectives and ideas are seen as tools of creativity.Because of differences in innovation process between EU and USA, innovation processes in EU are directly supported via framework programs. Currently FP7 is active, but new process for innovation called Horizon 2020 is under preparation. Last FP7 program is oriented for cooperation between science oriented organizations and SME, while future Horizon 2020 will be oriented for excellence science, competitive industries and better human society.In paper are presented real examples of companies/projects within the EU, including Slovakia. Three types of projects are compared. While project SAFER is supported by EU FP7, project Volvo Vision 2020 and Logomotion project are not supported and are commercial projects. Slovak project is supported by private investor. All projects are different, but have common line - to manage innovation process and implement it in real life. To manage innovation teams located around the world required creative concept in management. (shrink)

The external worlds do not objectively exist for living systems because these worlds are unknown from within systems. How can they escape solipsism to survive and reproduce as open systems? Living systems must construct their hypothetical models of external entities in the form of their internal structures to determine how to change states (i.e., sense and act) appropriately to achieve a favorable probability distribution of the events they experience. The model construction involves the generation of symbols referring to external entities. (...) This paper attempts to provide a new view that living systems are an inverse-causality operator. Inverse causality (IC) is an algorithmic process that generates symbols referring to external reality states based on a given data sequence. For applying this logical model involving if–then entailments to living systems involving material interactions, the cognizers-system model was employed to represent the IC process; here, living systems were modeled as a subject of cognition and action. A focal subject system is described as a cognizer composed of sub-cognizers, such as a sensor, a signal transducer, and an effector. Analysis using this model proposes that living systems invented the “measurers” for conducting IC operations through their evolution. (shrink)

The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the (...) ineffectiveness of the external assurance process in ensuring the quality and representativeness of the data. Significant non-compliance with GRI standards was identified in 86 of the 93 reports audited by a third party. In addition, six of the 21 companies surveyed were found to disclose increasingly opaque information over time, concealing information on the measurement and methodology used. Through this study, four impression management strategies were identified. These are employed either to justify certain information or to conceal it. In exposing the high incidence of non-compliance in GRI reporting and the use of impression management strategies by companies, this study shows that it will be difficult or impossible for stakeholders to reasonably assess, monitor and compare companies’ climate performance on the basis of these reports. (shrink)

The academic literature on management consulting raises many questions about the ethics of management consulting. The uncertain, emergent, and often socially constructed nature of management consultancy knowledge limits the scope both for regulating the industry in the manner of the established professions, and for evaluating management consultants’ work objectively. The character of management consultants is therefore a central issue in how far clients and other stakeholders can trust them. This paper considers three questions, using Aristotle’sNicomachean (...) Ethicsas a guide. These are, first, ‘What is the function of a management consultant?’, second, ‘How should a management consultant act in order to be a good management consultant?’, and third, ‘Where does the boundary lie between the ethical responsibilities of the management consultant and those of the client and other stakeholders?’ Aristotelian virtue ethics are valuable in answering these questions. Their focus on character is well suited to the distinct ethical problems of management consulting. Aristotle’s overarching concern with human flourishing, and an ethically balanced approach towards benefiting from the good things to which a virtuous person may aspire, has more promise as an influence on consultants’ behaviour than the lists of prohibitions that typify codes of ethical practice in the industry. Aristotle’s call for leaders to habituate their people to ethical behaviour should be heard by the leaders of management consultancy firms. In accordance with Aristotle’s philosophy, this paper proposes a positive target at which management consultants can aim in shooting for ethical practice. (shrink)

Plato decided that the poets, that is, all creative writers, should be banned from his ideal state. He objected to the claim that they imparted knowledge to their audiences. The poets gave no explanation of the basis for the stories that they told or the conclusions to which those stories led. Plato denied the validity of any claim to knowledge that was not accompanied by an account that justified the claim. Management scholars make comparable objections to management consultants. (...) They argue that consultants use rhetoric and story-telling to persuade clients of their knowledge, when their services often have no foundation in real knowledge. Consultancy knowledge is to a large extent socially constructed, dependent for its status as knowledge on clients’ acceptance of it as such. Consultants often sell their services and persuade clients of their value by appealing to their relevance to passing management fashions and fads. The poets necessarily are susceptible to Plato’s objections, because they are creative artists whose proper business is primarily to entertain rather than to impart knowledge. By contrast, consultants have a clear role in imparting and applying management knowledge. They should respond to management scholars’ objections by shifting their focus ever more sharply towards the technoeconomic contributions that consultants can make to their clients, and away from the use of rhetoric and story-telling to promote their services. (shrink)

Mainstream management scholarship has for the last half century largely legitimated its scholarship and production of knowledge on the grounds that its research is objective, neutral, scientific and uninfluenced either by its researchers or by data distorted by subjectivist human factors (Locke & Spender 2011). However, over the decades there have been serious and sustained criticisms of aspects of this scholarship not least from within the field by mainstream scholars, eg Otley (Accounting, Organizations and Society 5: 413-428, 1980, (...) 1995, 2007) and Panozzo (Accounting, Organizations and Society 22: 447-480, 1997) on grounds of the inadequacy of synchronic studies that were found to be non-replicable; of the limitations of surveys/questionnaires, so frequently used to acquire data; of abstract idealisations unrelated to the real world and on an ‘obsessive preoccupation with numbers’ (Locke & Spender 2011:xiii). Serious criticisms have been made of this type of scholarship more generally in the social sciences on the grounds of political bias (see eg Bourdieu 1990). Claims to the scientific nature and therefore legitimacy of this type of research have also been contested. On the other hand examples of alternate scholarship, advocating and using mixed method and multi-paradigmatic approaches, have been published in the same high-ranking journals as has research using the mainstream approaches mentioned above (see eg Chenhall & Euske 2007, Brown & Brignall 2007). These showed a richness in the data, generally unobtainable in solely objectivist approaches. Yet despite these factors, mainstream scholarship has in the main continued to produce objectivist, empiricist, quantitative-focussed research and knowledge (Green 2013). Reasons for this have been suggested, at the local level, the academy, including its administration, heads of department and journal editors driven by the criteria set by high-ranking journals (Green 2012b). At a wider level, the US government’s fright at the successful launch of the Soviet Sputnik led to demands for ‘hard’ science also in the management field (Green 2012b). Managerialism, a dominant ideology (and not only in the West), has been an influence on researchers’ approaches, giving managers the prerogative of having the necessary knowledge and also the power and capability successfully to implement strategies independently of their subordinates (Green 2012b, 2013). Although these explanations may have some mileage in explaining the persistence of this type of scholarship, and its resistance to the multitude of criticism against it and to compelling examples of more inclusive research, further explanations have been sought. It is argued in this paper that deeper explanations may lie in the power of neoliberal ideas, principles and policies which have spread beyond economics, permeating and seriously affecting other aspects of life including education and scholarship. (shrink)

The increasing pressures to conserve biodiversity—particularly for industries based on the exploitation of natural resources—have reinforced the need to implement specific measures in this area. Corporate commitment to preserving biodiversity is increasingly scrutinized by stakeholders and now represents an important aspect of business ethics. Although stakeholder involvement is often essential to the management of biodiversity, very few studies in the literature have focused on the details of this involvement. The objective of this paper is to analyze how mining (...) and forestry companies can manage biodiversity issues through stakeholder involvement based on a content analysis of 430 sustainability reports using the Global Reporting Initiative framework. The paper elucidates the reasons for such involvement, the nature of stakeholders involved, and the types of measures employed to manage biodiversity. Stakeholders’ motives for becoming involved revolve around four main issues: complexity and knowledge management; self-regulation and relationships with public authorities; legitimacy and social responsiveness; and commercial and strategic objectives. The stakeholders involved in biodiversity initiatives are essentially non-governmental organizations, experts and universities, public authorities, and coalitions of companies. In the end, the initiatives identified can be grouped into three categories: management practices, socio-political actions, and research and conservation measures. The paper provides various examples of these initiatives and shows how they can be implemented in collaboration with different stakeholders depending on the company’s objectives. The contributions the study makes to the literature on biodiversity management and the managerial implications of the study are analyzed in the discussion section. (shrink)

A disconnect remains between theories about responsible management and application in real-life organizations. Part of the reason is due to the complexity and holistic nature of the field, and the fact that many of the benefits of aligning business objectives with changing societal conditions are of an intangible nature. Human resource management is an increasingly important part of the field with benefits including talent retention, higher levels of motivation, and improvements in organizational cohesion. This paper sets out an (...) experiment run at a large Spanish university to try to analyze the impact on worker productivity of a responsible management stance by an employer. Based on the Corporate Social Performance model, the paper examines the issue from the point of view of responsibilities, responsiveness, and outcomes, and considers the cost/benefit effect of incorporating a social responsibility variable into the wage structure to measure the impact on productivity. (shrink)

Many object to libertarianism by arguing that it manages to solve one problem of luck only by falling prey to another . According to this objection, there is something freedom-undermining about the very circumstances that the libertarian thinks are required for freedom. However, it has proved difficult to articulate precisely what it is about these circumstances that is supposed to undermine freedom—the absence of certain sorts of explanations has perhaps been the most common complaint. In this paper, however, I argue (...) that recent work on the metaphysics of ontological dependence provides the resources for formulating the luck objection in its strongest form. (shrink)

Since the attack on the World Trade Center in New York, and on the Pentagon in the United States, concerns over security issues have been at an all-time high in this country. Both state and federal governments continue to discuss legislation on these issues amid much controversy. One key concern of both employers and employees is the extent that employers, espousing a "need to know" mentality, continue to expand their capability and implementation of surveillance of employees in the workplace. With (...) the technology typically growing faster than the speed of legislation, protective or permissive, the management and legal issues involved in electronic monitoring of employee communications in the workplace, are and well should be on the agenda for discussion of every management and legal team in American business today. Companies have a legitimate right to protect their trade secrets from disclosure by disgruntled employees. Similarly, companies also have a duty to protect their good names and reputations from unauthorized employee communications with outside parties, and even other employees, that may damage them. It is also a prime duty of management to ensure, in their direction of their workforces, that the employees execute their responsibilities by working full time on their stated objectives. In this regard, any management that fails to oversee its workforce to ensure that employees are not expending valuable company time, for which they are being compensated, on personal business, including unauthorized communications, is remiss in its responsibilities to its shareholders. The company may see a reduction of the price of its shares in the marketplace if it does not protect the economic interests of its shareholders. (shrink)

Background:The concept of conscientious objection is well described; however, because of its nature, little is known about real experiences of nursing professionals who apply objections in their practice. Extended roles in nursing indicate that clinical and value-based dilemmas are becoming increasingly common. In addition, the migration trends of the nursing workforce have increased the need for the mutual understanding of culturally based assumptions on aspects of health care delivery.Aim:To present (a) the arguments for and against conscientious objection in nursing practice, (...) (b) a description of current regulations and practice regarding conscientious objection in nursing in Poland and the United Kingdom, and (c) to offer a balanced view regarding the application of conscientious objection in clinical nursing practice.Design:Discussion paper.Ethical considerations:Ethical guidelines has been followed at each stage of this study.Findings:Strong arguments exist both for and against conscientious objection in nursing which are underpinned by empirical research from across Europe. Arguments against conscientious objection relate less to it as a concept, but rather in regard to organisational aspects of its application and different mechanisms which could be introduced in order to reach the balance between professional and patient’s rights.Discussion and conclusion:Debate regarding conscientious objection is vivid, and there is consensus that the right to objection among nurses is an important, acknowledged part of nursing practice. Regulation in the United Kingdom is limited to reproductive health, while in Poland, there are no specific procedures to which nurses can apply an objection. The same obligations of those who express conscientious objection apply in both countries, including the requirement to share information with a line manager, the patient, documentation of the objection and necessity to indicate the possibility of receiving care from other nurses. Using Poland and the United Kingdom as case study countries, this article offers a balanced view regarding the application of conscientious objection in clinical nursing practice. (shrink)

For the purpose of this analysis, risk assessment becomes the primary term and risk management the secondary term. The concept of risk management as a primary term is based upon a false ontology. Risk management implies that risk is already there, not created by the decision, but lies already inherent in the situation that the decision sets into motion. The risk that already exists in the objective situation simply needs to be “managed”. By considering risk assessment (...) as the primary term, the ethics of responsibility for risking the lives of others, the environment and future generations in the first place comes into the forefront. The issue of risk heeding is especially important as it highlights the need to pay attention to warnings of danger and to take action to redress problems before disasters occur. In this paper, the decision making that led to the choice of technology utilized and the implementation of such technology in the case of the space shuttle Challenger disaster will be used as a model to illustrate the need to take ethical factors into account when making decisions regarding the safety of technological systems and the heeding of danger warnings. While twenty-five years separates the decision to launch the Challenger and the Fukushima Daiichi nuclear plant disaster, the lessons of the Challenger disaster are still to be learned. (shrink)

Rationale, aims and objectives To compare the pharmacotherapeutic approaches to diabetic hypertension of family physicians (FPs) and general practitioners (GPs). Methods A retrospective prescription-based study was conducted in 15 out of a total of 20 health centres, involving 115 primary care physicians – 77 FPs and 38 GPs, representing 74% of the primary care physicians of Bahrain. Prescriptions were collected during May and June 2000 to comprise a study population of 1266 diabetic-hypertensive patients. Results As monotherapy, angiotensin-converting enzyme (ACE) inhibitors (...) (37.9%) and β-blockers (38.3%) were the most commonly prescribed classes of antihypertensives by FPs and GPs, respectively. Calcium channel blockers (CCBs) were ranked third by both categories of physicians. For two-drug combinations, a β-blocker and an ACE inhibitor was the combination of choice for both physician categories. Patients managed by the FPs were more likely to receive a β-blocker–CCB combination (17.4 vs. 14.9%) or a diuretic–ACE inhibitor combination (16.7 vs. 11.4%) and less likely to receive a β-blocker–diuretic combination (11.8 vs. 16.7%) than those managed by the GPs. The proportion of patients receiving antihypertensive combinations was 40.6 and 38.5% for FPs and GPs, respectively. While the GPs prescribed CCB as a monotherapy to the elderly most often, the FPs choice was a β-blocker. Diuretics were less preferred by both FPs and GPs. β-Blocker–ACE inhibitor was again the most preferred combination of both FPs and GPs. FPs prescribed CCB–β-blocker combinations more often than GPs (P = 0.01), whereas CCB–ACE inhibitor combinations were less preferred (P = 0.09). A trend towards excessive use of short-acting nifedipine as monotherapy for elderly patients, both by FPs and by GPs, was noticed. Glibenclamide, alone or in combination with metformin, was the foremost antidiabetic drug prescribed by FPs and GPs. Middle-aged (45–64 years) patients seen by GPs were more likely to receive glibenclamide than those treated by FPs (P = 0.001) and less likely to receive gliclazide (P = 0.01). Combinations of a β-blocker with either glibenclamide or insulin were prescribed considerably more often by GPs.Conclusions Within the same practice setting, a substantial difference was observed between FPs and GPs in terms of preference for different classes of drugs in the management of diabetic hypertension. The compliance of both FPs and GPs was suboptimal; overall, the compliance of the FPs was closer to the recommended guidelines, however. Educational programmes should specifically address these inadequacies in order to improve the quality of health care. (shrink)

In this discussion piece we address how the UK government has attempted to manage public expectations of a proposed biometric identity scheme by focussing attention on the handheld, i.e., the ID card. We suggest that this strategy of expectations management seeks to downplay the complexity and uncertainty surrounding this high-technological initiative, necessitating the selective use of expertise for the purpose of furthering government objectives. In this process, government often relegates counterexpertise, if not dismissing it outright, thereby greatly politicizing the (...) policy deliberation process. We argue that this manoeuvring by government spells trouble for both democratic deliberation on the issue of biometric identification in the UK and, more generally, expertise-based policy making in related technological ventures. (shrink)

For the purpose of this analysis, risk assessment becomes the primary term and risk management the secondary term. The concept of risk management as a primary term is based upon a false ontology. Risk management implies that risk is already there, not created by the decision, but lies already inherent in the situation that the decision sets into motion. The risk that already exists in the objective situation simply needs to be “managed”. By considering risk assessment (...) as the primary term, the ethics of responsibility for risking the lives of others, the environment and future generations in the first place comes into the forefront. The issue of risk heeding is especially important as it highlights the need to pay attention to warnings of danger and to take action to redress problems before disasters occur. In this paper, the decision making that led to the choice of technology utilized and the implementation of such technology in the case of the space shuttle Challenger disaster will be used as a model to illustrate the need to take ethical factors into account when making decisions regarding the safety of technological systems and the heeding of danger warnings. While twenty-five years separates the decision to launch the Challenger and the Fukushima Daiichi nuclear plant disaster, the lessons of the Challenger disaster are still to be learned. (shrink)

This comparative study of management reforms in the United Kingdom and in Belgium between 1982 and 1985, focuses on the incentives to these reforms, on the objectives pursued by the governments of both countries in undertaking them and on the results which have been already obtained.The need to reduce severely public expenditure by improving efficiency and effectiveness in government is recognized in both countries, but the governments diverse on the contents of the reforms and on the methods used to (...) realize them. The British opted for a radical reform conducted with much politica! backing, white the Belgians preferred to apply a strategy of gradual improvements of the budgetary process. (shrink)