Recently in this Journal, Cutting and Kouzmin postulated a three‐phase group decision‐making process. This paper demarcates, within that framework, a set of contending corporate board decision‐making perceptions. It’s premise is that how directors determine how investigations should be...

Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore the implications for boards of directors of...

The world's poorest and most vulnerable farmers on the whole have not benefited from international agricultural research and development. Past efforts have tried to increase the production of countries in more favourable environments; farmers with relatively higher potential for improvement...

The potential impacts of investing in drought tolerant maize (DTM) in 13 countries of eastern, southern and western Africa were analyzed through an innovative economic surplus analysis framework, to identify where greatest economic returns and poverty reduction may be achieved. Assuming a...

Traumatic experience is as old as human experience, but since the ‘terror attacks’, cultural theorists have begun to problematise the nature of trauma itself. “Trauma” in psychoanalysis, refers to the violent creation of a traumatic wound, and the uncontrollable, repetitive effects of...

Purpose – According to one influential set of arguments, the privatization of public pensions has been informed by neoliberalism, and has thus been an integral element of a broader program of welfare retrenchment, which is inconsistent with social cohesion. The paper aims to take issue with...

This paper draws on the philosophy of social sciences to develop a framework that permits a critical analysis of management practice. It uses this framework to construct a taxonomy that enables the identification of the competing philosophical paradigms that underpin contending perspectives on...

Australia began a comprehensive process of federal civil service reform in the 1970s, culminating in the introduction of a set of ambitious administrative reforms in the 1980s. Faced with the challenges of reform implementation, the traditional approach to public management development in the...