Samenvatting Topics in Business Economics (cijfer 9,0)
Samenvatting Topics in Business Economics
Topic 1: Course outline; theoretical perspectives in business economics research (Visser):
1) Chua, W.F. (1986). Radical developments in accounting thought. Accounting Review, 61,
2) Van der Meer-Kooistra, J. & Vosselman, E. (2012). Research paradigms, theoretical pluralism
and the practical relevance of management accounting knowledge. Qualitative Research
in Accounting & Management, 9, 245-264.
Topic 2: Management control and organizational behavior (Visser):
1) Hofstede, G. (1981). Management control of public and not-for-profit activities. Accounting,
Organizations and Society, 6, 193-211.
2) Chwastiak, M. (2006). Rationality, performance measures and representations of reality:
Planning, programming and budgeting in the Vietnam War. Critical Perspectives on Accounting,
Topic 3: Critical accounting: Introduction and themes (Visser):
1) Ezzamel, M. & Robson, K. (2009). Accounting. In M. Alvesson, T. Bridgman & H. Willmott
(Eds.), Oxford handbook of critical management studies (pp. 473-497). Oxford: Oxford University
2) Clegg, S.R. (2015) Reflections: Why old social theory might still be useful. Journal of
Change Management, 15, 8-18.
Assignment II: Academic writing (Visser):
1) Bem, D.J. (1995). Writing a review article for Psychological Bulletin. Psychological Bulletin,
2) Webster, J. & Watson, R.T. (2002). Analyzing the past to prepare for the future: Writing a
literature review. MIS Quarterly, 26, xiii-xxiii.
Topic 4: Critical accounting: Moral limits to control (Visser):
1) Jermier, J.M. (1998). Introduction: Critical perspectives on organizational control. Administrative
Science Quarterly, 43, 235-256.
2) Dillard, J.F. & Ruchala, L. (2006). The rules are no game: From instrumental rationality to
administrative evil. Accounting, Auditing & Accountability Journal, 18, 608-630.
Topic 5: Organizations and environment: Markets and networks (Knoben)
1).Gnyawali, D.R. & Madhavan, R. (2001). Cooperative networks and competitive dynamics:
A structural embeddedness perspective. Academy of Management Review, 26, 431-445.
2) Bakker, R. & Knoben, J. (2015). Built to last or meant to end? Intertemporal choice in strategic
alliance portfolios. Organization Science, 26, 256-276.
Topic 6: Organizations and environment: Geography (Knoben):
1) Beaudry, C. & Schiffauerova, A. (2009). Who's right, Marshall or Jacobs? The localization
versus urbanization debate. Research Policy, 38, 318-337.
2) Knoben, J., Arikan, A., Van Oort, F.G & Raspe, O. (2016). Agglomerations and firm performance:
One firm’s medicine is another firm’s poison. Environment and Planning A, 48, 132-
Topic 7: Organizations and environment: Institutions (Knoben):
1) Oliver, C. (1991). Strategic responses to institutional processes. Academy of Management
Review, 16, 145-179.
2) Simons, T., Vermeulen, P.A.M. & Knoben, J. (2016). There is no beer without a smoke:
Community cohesion and neighboring communities’ effects on organizational resistance to
antismoking regulations in the Dutch hospitality Industry. Academy of Management Journal,
Topic 8: Learning from performance feedback (Knoben):
1) Greve, H.R. (1998). Performance, aspirations, and risky organizational change. Administrative
Science Quarterly, 43, 58-86.
2) Lucas, G.J., Knoben, J. & Meeus, M. (2017). Contradictory yet coherent? Inconsistency in
performance feedback and R&D investment change. Journal of Management, in press.
Topic 9: Management control systems and organizational learning (Visser):
1) Argyris, C. (1990). The dilemma of implementing controls: The case of managerial accounting.
Accounting, Organizations and Society, 15, 503-511.
2) Kloot, L. (1997). Organizational learning and management control systems: Responding to
environmental change. Management Accounting Research, 8, 47-73.
Topic 10: Accounting, control and information technology (Aernoudts)
1) Quattrone, P. & Hopper, T. (2005). A ‘time space odyssey’: Management control systems
in two multinational organizations. Accounting, Organizations and Society, 30, 735-764.
2) Poston, R.S. & Grabski, S. (2001). Financial impacts of enterprise resource planning implementations.
International Journal of Accounting Information Systems, 2, 271-294.
Topic 11: Organizations and sustainability: Making the case (Reimsbach):
1) Bansal, P. & Roth, K. (2000). Why companies go green: A model of ecological responsiveness.
Academy of Management Journal, 43, 717-736.
2) Campbell, J. (2007). Why would corporations behave in socially responsible ways? An institutional
theory of corporate social responsibility. Academy of Management Review, 32,
Topic 12: Management control systems and strategy: Quantitative studies (Aernoudts):
1) Langfield-Smith, K.M. (1997). Management control systems and strategy: A critical review.
Accounting, Organizations and Society, 22, 207-232.
2) Chenhall, R.H. (2003). Management control system design within its organizational context:
Findings from contingency-based research and directions for the future. Accounting, Organizations
and Society, 28, 127-168
Topic 13: Management control systems and strategy: Qualitative studies (Aernoudts):
1) Marginson, D.E.W. (2002). Management control systems and their effects on strategy formation
at middle-management levels: Evidence from a UK organization. Strategic Management
Journal, 23, 1019-1031.
2) Tuomela, T.-S. (2005). The interplay of different levers of control: A case study of introducing
a new performance measurement system. Management Accounting Research, 16, 293-
Topic 14: Organizations and sustainability: Sustainability performance (Reimsbach):
1) López, M.V., Garcia, A. & Rodriguez, L. (2007). Sustainable development and corporate
performance: A study based on the Dow Jones sustainability index. Journal of Business Ethics,
2) Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom
line. Business Strategy and the Environment, 18, 177-191.
Topic 15: Organizations and sustainability: Sustainability reporting (Reimsbach):
1) Clarkson, P.M., Li, Y., Richardson, G.D. & Vasvari, F.P. (2008). Revisiting the relation between
environmental performance and environmental disclosure: An empirical analysis. Accounting,
Organizations and Society, 33, 303-327.
2) Hahn, R. & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting:
A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics,
Topic 16: Organizations and sustainability: (Re)integration of sustainability (Reimsbach):
1) Van Bommel, K. (2014). Towards a legitimate compromise? An exploration of integrated
reporting in the Netherlands. Accounting, Auditing & Accountability Journal, 27, 1157-1189.
2) Reimsbach, D., Hahn, R. & Gürtük, A. (2017). Integrated reporting and assurance of sustainability
information: An experimental study on professional investors’ information processing.
European Accounting Review, in press.
Organization Theory, Design and Change - Gareth R. Jones (2012)
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This information from the lessons where very important on the exam :-)
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