Ouchi Conceptual Framework

In: Business and Management

Submitted By monicazhan123
Words 9454
Pages 38
A Conceptual Framework for the Design of Organizational Control Mechanisms Author(s): William G. Ouchi Source: Management Science, Vol. 25, No. 9 (Sep., 1979), pp. 833-848 Published by: INFORMS Stable URL: http://www.jstor.org/stable/2630236 Accessed: 12/12/2008 16:24
Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at http://www.jstor.org/action/showPublisher?publisherCode=informs. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit organization founded in 1995 to build trusted digital archives for scholarship. We work with the scholarly community to preserve their work and the materials they rely upon, and to build a common research platform that promotes the discovery and use of these resources. For more information about JSTOR, please contact support@jstor.org.

INFORMS is collaborating with JSTOR to digitize, preserve and extend access to Management Science.


MANAGEMENT SCIENCE Vol. 25, No. 9, Septemberl979 Printed in U.S.A.

WILLIAM G. OUCHIt is amonga collectionof The problemof organization the problemof obtainingcooperation Whena team of individuindividuals units who shareonly partiallycongruent or objectives. the als collectively…...

Similar Documents

Conceptual Frameworks for Advance Practice Nursing

...Running head: WEEK TWO DISCUSSION BOARD Week Two Discussion Board May 27, 2010 Conceptual frameworks for advanced practice nursing play an integral role in the guiding of practice, formulating educational curricula, and the overall development of the specialty. The continued evolution of advanced practice nursing has seemingly sparked numerous conceptual models influencing practice. Many models share common similarities, while each maintains their own unique characteristics specific to their developers and contributors. Ann Hamric developed Hamric’s Integrative Model of Advanced Practice Nursing in 1996, that has undergone two subsequent revisions in response to research, variations in practice, and theoretical influence. The resiliency of Hamric’s Model is exemplified by its continued presence in advanced practice nursing literature (Hamric, Spross, & Hanson, 2009). Hamric’s model presents a foundational approach to advanced practice nursing that is generalizable among all specialties of advanced practice nursing. The structural basis for Hamric’s model shares many similarities with Abraham Maslow’s Theory of Self-Actualization. Hamric centralizes a foundation in education, certification, and experience that is built upon to develop central and core competencies. These competencies are patient focused and all encompassing of actions that take place in the healthcare setting. Like Maslow’s strive for self-actualization, where one must......

Words: 753 - Pages: 4

Crm Conceptual Framework

...“Listening to customers must become everyone’s business. With most competitors moving ever faster, the race will go to those who listen and respond more intently”. -Tom Peters, Thriving on Chaos Chapter 1: Conceptual Framework for CRM What is Customer Relationship management? Before we begin to examine the conceptual foundations of CRM, it will be useful to define what is CRM. A narrow perspective of customer relationship management is creating a team relationship among sales, marketing, and customer support activities within an organization. Another narrow, yet relevant, viewpoint is to consider CRM only as customer retention in which a variety of after marketing tactics is used for customer bonding or staying in touch after the sale is made. Shani and Chalasani define relationship marketing as “an integrated effort to identify, maintain, and build up a network with individual consumers and to continuously strengthen the network for mutual benefit of both sides, through interactive, individualized and value-added contacts over a period of time”. The core theme of all CRM and relationship marketing perspectives is its focus on co-operative and collaborative relationships between the firm and its customers, and/or other marketing actors. CRM is based on the premise that, by having a better understanding of the customers’ needs and desires we can keep them longer and sell more to them. Growth Strategies......

Words: 18165 - Pages: 73

Conceptual Framework of Accounting

...Development Of A Conceptual Framework Accounting Essay ‘Developing a conceptual framework is an impossible possibility ‘it is hard to say that this statement is wrong or not. First, there is no accurate or definitive view of what constitutes a conceptual framework, but there is no doubt that conceptual framework helping a development of academic theory, meanwhile, it is also provide a great deal of prescription. Developing a conceptual framework is feasible and promising. In this issue, I explain what is the conceptual framework? Who needs them? And list the importance of conceptual framework to financial report prove my view. NEED FOR A CONCEPTUAL FRAMEWORK Why do we need to develop a conceptual framework? Of course, it is be useful, the body of concepts should to make rules and relate to financial report; a soundly developed conceptual framework enables the IASB to issue more useful and consistent pronouncements over time. It means a coherent standard should result. So, if framework have no a soundly development, the guidance by it will influent standard-setting based on individual concepts. In other words, standard-setting cannot base on personal conceptual frameworks; it will lead to wrong conclusions about identical or similar issues than it did previously. As a result, past decisions is not treat as future ones, standards cannot be consistent with one another. Furthermore, the conceptual framework should be paying attention to users’ understanding about financial......

Words: 1223 - Pages: 5

Accounting Theory and Conceptual Frameworks

...Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to......

Words: 14565 - Pages: 59

Conceptual Framework

...for a conceptual framework. Conceptual framework is really important whether in accounting or non-accounting purpose. In accounting purpose we can see that in the absence of a conceptual framework, accounting standards were often produced that had serious defects. Without conceptual framework they were not consistent with each other particularly in the role of prudence versus accruals/matching. Secondly, without conceptual framework also there will be internally inconsistent and often the effect of the transaction on the statement of financial position was considered more important than its effect on income the statement. Third, the standards were produced on a ‘fire fighting’ approach, often reacting to a corporate scandal or failure, rather than being proactive in determining best policy. Next, Some standard setting bodies were biased in their composition (i.e. not fairly representative of all user groups) and this influenced the quality and direction of standards. Lastly, the same theoretical issues were revisited many times in successive standards – for example, does a transaction give rise to an asset (research and development expenditure) or liability (environmental provisions)? The lack of a conceptual framework led to a proliferation of ‘rules-based’ accounting systems whose main objective is that the treatment of all accounting transactions should be dealt with by detailed specific rules or requirements. By contrast, the availability of a conceptual framework could......

Words: 388 - Pages: 2

100-1 Conceptual Framework for Aicpa Independence Standards

...ET Section 100 - Independence, Integrity, and Objectivity 100-1 Conceptual Framework for AICPA Independence Standards Sec.101 – Independence When performing attest engagement- Consult with the various organization that issues or enforces standards of independence. Ind. requirements or rulings might differ from those of the AICPA. Independence is impaired when: 1. A cover member had or was committed to acquire any direct or material indirect financial interest. 2. Was a trustee or executor or adm. of a estate committed to acquire any direct or material indirect financial interest in the client and the member can: Make investment decisions The trust or estate owned or will acquired > 10% of outstanding equity securities or ownership interest. The value of the trust or estate's holding in the client >10% of the total asset or estate. Had a joint closely held investment (material ) Had a loan with an individual owning > 10 % of the client's outstanding equity securities or ownership interests. A partner or professional employee of the firm, his immediate family, or any group of such persons acting together owned >5 % of a client's outstanding equity securities or other ownership interests. During the period covered by the financial statements or during the period of the professional engagement, a firm, or partner or professional employee of the firm was simultaneously associated with the client as a(n) 1. Director, officer, or employee, or in any capacity......

Words: 880 - Pages: 4

Conceptual Framework

...CONCEPTUAL FRAMEWORK * The overall objectives of financial statements of The Framework Provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements prepared for this purpose meet the common needs of most users. The economic decisions that are taken by users of financial statements require an evaluation of the ability of an enterprise to generate cash and cash equivalents and of the timing and certainty of their generation. Users are better able to evaluate this ability to generate cash and cash equivalents if they are provided with information that focuses on the financial position (provided in a balance sheet), performance (provided in an income statement) and changes in financial position of an enterprise. * The Framework first of all outlines the users of accounting information in a manner broadly * Investors The providers of risk capital and their advisers are concerned with the risk inherent in and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the enterprise to pay dividends. * Employees Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in......

Words: 2533 - Pages: 11

Conceptual Framework

...considered as an expense (depreciation) to the entity. (c) The IASB/FASB is now adopting asset and liability view. They stated that income and expense view could be too simplistic and not all inclusive in dealings with some items such as research and development cost. They added that this view permit almost debit balance to be assets and almost credit balance to be liabilities. In addition, the board attempted to test whether income and expense could be defined without first defining the assets and liability. They did this by asking the respondents to the (Conceptual Framework) Discussion Memorandum but no one was able to do that. Therefore, the board perceives this view as a problem rather than a solution because it is primarily conventional and not conceptual hence leading to individual judgment and personal opinion. Furthermore, FASB also stressed out that the standard setters all around the world developed their framework based on asset and liability view. Without having knowledge on initial wealth, it is not possible to know the changes of the wealth during the period....

Words: 343 - Pages: 2

Conceptual Framework for Financial Reporting 2010

...content 1. Part A ………………………………………………………………………………….……P.4-5 2. Part B...........................................................................................P.6-14 3. Part C………………………………………………………………………………………….P.15 4. Reference list………………………………………………………………………………P.16 5. Part A Overview of the contents of the Framework The starting point of the Framework is to address the fundamental question of why financial statements are actually prepared. The basic answer to that is they are prepared to provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity. In turn this means the Framework has to consider what is meant by useful information. In essence for information to be useful it must be considered both relevant, ie capable of making a difference in the decisions made by users and be faithful in its presentation, ie be complete, neutral and free from error. The usefulness of information is enhanced if it is also comparable, verifiable, timely, and understandable. The Framework identifies three elements relating to the statement of financial position, being assets, liabilities and equity, and two relating to the income statement, being income and expenses. The definitions and recognition criteria of these elements are very important and these are considered in detail below. An asset is defined as a resource......

Words: 1935 - Pages: 8

Conceptual Framework

...Conceptual Framework Section A The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by MASB in November 2011. The Conceptual Framework is applicable for the preparation and presentation of financial statements in accordance with MFRS framework or FRS framework. 1 Conceptual Framework CONTENTS paragraphs THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING INTRODUCTION Purpose and status Scope CHAPTERS 1 The objective of general purpose financial reporting 2 The reporting entity to be added 3 Qualitative characteristics of useful financial information 4 The remaining text Underlying assumption OB1–OB21 QC1–QC39 4.1 The elements of financial statements 4.2–4.36 Recognition of the elements of financial statements Measurement of the elements of financial statements 4.54–4.56 Concepts of capital and capital maintenance 2 4.37–4.53 4.57–4.65 © IFRS Foundation Conceptual Framework Introduction Purpose and status This Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users. The purpose of the Conceptual Framework is: (a) to assist the MASB in the development of future MFRSs/FRSs and in its review of existing MFRSs/FRSs; (b) to assist the Board in promoting harmonisation of regulations, accounting standards and procedures relating to the presentation of financial......

Words: 11131 - Pages: 45

Conceptual Framework

...A conceptual framework for financial reporting A conceptual framework, in the field we are concerned with, is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. The financial reporting process is concerned with providing information that is useful in the business and economic decision-making process. Therefore a conceptual framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and how they should be communicated to the user. Although it is theoretical in nature, a conceptual framework for financial reporting has highly practical final aims. The danger of not having a conceptual framework is demonstrated in the way some countries' standards have developed over recent years; standards tend to be produced in a haphazard and fire-fighting approach. Where an agreed framework exists, the standard-setting body act as an architect or designer, rather than a fire-fighter, building accounting rules on the foundation of sound, agreed basic principles. The lack of a conceptual framework also means that fundamental principles are tackled more than once in different standards, thereby producing contradictions and inconsistencies in basic concepts, such as those of prudence and matching. This leads to ambiguity and it affects the true and fair concept of financial reporting. Another problem with the lack of a conceptual framework has become apparent in......

Words: 1910 - Pages: 8

Conceptual Framework

...http://simplyeducate.me/2015/01/05/conceptual-framework-a-step-by-step-guide-on-how-to-make-one/ Step by Step Guide on How to Make the Conceptual Framework Before you prepare your conceptual framework, you need to do the following things: 1. Choose your topic. Decide on what will be your research topic. The topic should be within your field of specialization. 2. Do a literature review. Review relevant and updated research on the theme that you decide to work on after scrutiny of the issue at hand. Preferably use peer-reviewed and well-known scientific journals as these are reliable sources of information. 3. Isolate the important variables. Identify the specific variables described in the literature and figure out how these are related. Some abstracts contain the variables and the salient findings thus may serve the purpose. If these are not available, find the research paper’s summary. If the variables are not explicit in the summary, get back to the methodology or the results and discussion section and quickly identify the variables of the study and the significant findings. Read the TSPU Technique on how to skim efficiently articles and get to the important points without much fuss. 4. Generate the conceptual framework. Build your conceptual framework using your mix of the variables from the scientific articles you have read. Your problem statement serves as a reference in constructing the conceptual framework. In effect, your study will attempt to answer...

Words: 590 - Pages: 3

Conceptual Framework

...Theoretical or Conceptual Framework Cultural Diversity within the 21st Century Workplace and Its Effect on Globalization Conceptual Framework This qualitative phenomenological study was based on the aspects of the conceptual framework which incorporates two areas of knowledge, inclusive of (a) cultural diversity, which details the relationship between ethnic background, racism, sexism, and class oppression (Finch-Lee & Mabey, 2010) and (b) the glass ceiling theory, which applies to the affect on various cultural backgrounds and the advancement of future globalization (Kefela, 2010). This framework will provide an empirical structure that will serve as an analysis for the understanding of perceived cultural dimension as seen by a diverse knowledge-based workplace within the 21st century. The purpose of this study was to investigate the relationship between ethnic or racial diversity as it relates to the 21st century organizational workplace and the outcome on future globalization. Opportunities to advance within the 21st century workplace for qualified employees of various cultural background has presented to being more difficult and often those who progress are less experienced and are the majority counterparts within the organization (Kefela 2010). Traditionally, managerial practices and problems have been articulated and documented from the White man’s perspective (Billing, 2011). Perceived cultural dimension consists on how employee view the...

Words: 682 - Pages: 3

Fasb Conceptual Framework

...Board [FASB] (1980), there are two classes of elements in financial statements, levels of resources or claims to resources at the moment, and elements that describe the effects of transactions on an organization during a period. Assets, liabilities, and equity belong to the first class while, all other elements such as comprehensive income and its components, belong to the latter. These two classes of elements are interrelated in that elements of the first class are affected by elements of the second class; an example of this interrelation is that elements of the first class are changed by elements of the second class and are their cumulative result. This interrelation is referred to as articulation. References FASB. (2010). Conceptual Framework for Financial Reporting. Retrieved from http://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176157498129&acceptedDisclaimer=true FASB. (2008). Statement of Financial Accounting Concepts No. 2. Retrieved from http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175820900526&blobheader=application%2Fpdf FASB. (1980). Statement of Financial Accounting Concepts No. 3. Retrieved from http://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1218220132628&acceptedDisclaimer=true...

Words: 425 - Pages: 2

Critically Examine the Role of “Relevance and Reliability” in the Conceptual Framework.

...Topic – Critically examine the role of “Relevance and Reliability” in the conceptual framework. Conceptual framework can be described as ‘a set of interrelated concepts which define the nature, subject, purpose and broad content of general-purpose financial reports’ (Carnegie, et. al. 2008). The conceptual framework is made up of four qualitative characteristics: relevance, reliability, comparability and understandability (Hoggett, et. al. 2009). These qualitative characteristics allow the general-purpose financial reports to be constructed for interpretation by a particular user(s) so they may make informed decisions about certain aspects of their organisation. Although all four qualitative characteristics are important in the accounting processes, this essay will focus on the role of relevance and reliability in the conceptual framework. When general-purpose financial reports are constructed, the information used, among other things, must be relevant. Hogget, et. al. (2009) defines relevance as a quality of financial information that influences economic decisions by helping users to form predictions, to confirm or correct past evaluations and to assess the rendering of accountability by preparers. For all information to be used accurately and appropriately, the information used must be relevant to the task it is used for. The relevance of information is affected by its nature and materiality. In some cases, the nature of information alone is sufficient to determine its......

Words: 1059 - Pages: 5