Complexity

2018 ◽  
pp. 1-21
Keyword(s):  
System Dynamics ◽  
Conceptual Framework ◽  
Complexity Theory ◽  
Business Management ◽  
Complexity Science ◽  
Structuralist View ◽  
New Perspective

Complexity theory provides a new perspective to address the transformative and evolutionary nature of organizational phenomena, as well as system dynamics. After reviewing the most influential studies of complexity science, this chapter reflects on the application of the conceptual framework of complexity theory on business management by providing the “3Vs model” for interpreting both the structuralist and post-structuralist view of complexity in organizations.

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

scholarly journals Une nouvelle approche pour immuniser nos forêts contre l'incertitude (essai)

2018 ◽  
Vol 169 (4) ◽  
pp. 199-202 ◽  
Author(s):  
Christian Messier ◽  
Fanny Maure ◽  
Núria Aquilué
Keyword(s):  
Forest Management ◽  
Global Change ◽  
Conceptual Framework ◽  
Complexity Theory ◽  
Dynamic Systems ◽  
Spatial Network ◽  
New Approach ◽  
The World ◽  
Present Context ◽  
Monitoring And Forecasting

A new approach to immunizing our forests against uncertainty (essay) In the present context of global change, managing our forests is a major challenge, in particular because of the great uncertainty associated with this change. Faced with this new reality, our methods of monitoring and forecasting the developments in our forests are no longer effective enough, so we have to review how we manage our forests. Complexity theory provides a conceptual framework for our approach, which leads us to adopt a more holistic and flexible way of seeing the world when planning our forest management. We must therefore accept that forests are complex and dynamic systems, and for that reason, never completely predictable. By incorporating the functional properties of trees and the complex spatial network of their populations in our forest management, and encouraging greater functional diversity and connectivity, we can immunize the forests against present and future stresses.

Complexity Theory and System Dynamics for Project Risk Management

2017 ◽  
pp. 152-176 ◽  
Author(s):  
Robert J. Chapman
Keyword(s):  
System Dynamics ◽  
Systems Thinking ◽  
Complexity Theory ◽  
Systems Dynamics ◽  
Risk And Uncertainty ◽  
Causal Loop ◽  
General Systems ◽  
Big Picture ◽  
Causal Loop Diagrams ◽  
Managing Risk

As a consequence of the consensus that projects are growing in complexity from ever ambitious goals there is a perpetual search for methods aimed at pinpointing and describing the source of complexity with the objective of subsequently reducing uncertainty, managing risk and improving project performance. An area of study that has engaged enquiring minds for over fifty years but has not yet been accepted into mainstream project management is the study and application of systems thinking and system dynamics. The purpose of this chapter is to promulgate the view that the mapping of projects as systems should be re-examined as a means of articulating and responding to complexity. The chapter examines general systems theory, systems thinking and systems dynamics with examples of causal loop diagrams as an aid to describe and respond to risk exposure. It includes simple causal loop diagrams as a means of illustrating how risks may be identified and addressed. The emphasis is on seeing the ‘big picture' to avoid gaps and omissions in the management of risk and uncertainty.

scholarly journals Complexity Theory 101 for Educators: A fictional account of a graduate seminar

2009 ◽  
Vol 43 (3) ◽  
pp. 265-281 ◽  
Author(s):  
Angus McMurtry
Keyword(s):  
Secondary Education ◽  
Complexity Theory ◽  
Complexity Science ◽  
University Of Alberta ◽  
Graduate Seminar ◽  
Collective Creation ◽  
The University

Abstract The following fictional account of a seminar on complexity science and its relevance for education makes use of several real events. The first is an actual seminar that took place during the spring of 2005, in the Department of Secondary Education at the University of Alberta. The second is the collective creation of the Complexity and Education Online Glossary (McMurtry et al., 2004; see http://www.complexityandeducation.ualberta.ca). Furthermore, many of the ideas presented in this article are based on the definitions originally developed for that glossary.

How to Grow Successful Social Entrepreneurship Firms? Key Ideas from Complexity Theory

2016 ◽  
Vol 24 (03) ◽  
pp. 243-280 ◽  
Author(s):  
Mary Han ◽  
Bill McKelvey
Keyword(s):  
Complexity Theory ◽  
Social Entrepreneurship ◽  
Theoretical Framework ◽  
Complexity Science ◽  
Social Impacts ◽  
Financial Health ◽  
Bottom Line

Social entrepreneurship (SE) is increasingly popular in academia and practice, but unified theoretical explanations about the performance of social entrepreneurship firms (SEFs) is missing (Santos, 2012). This deficiency motivates us to theorize about SE from a complexity science perspective. We draw from complexity science to analyze and explain how SEFs emerge, achieve performance, and grow. We link complexity science with SE so as to add explanatory value as well as offering guidelines for better SEF performance toward achieving social objectives while avoiding the chasm of chaos. Our theoretical framework offers complexity insights for building effective networks, and accountability, as well as for improving trust, legitimacy, and sound governance. Drawing on complexity theory to better explain the key elements necessary for improving SEFs’ performance and growth, enhances the probability of meeting the challenge of the so-called ‘double bottom-line’: achieving continuous positive social impacts while attaining financial health.

Effects of Market-Related Assets on Innovativeness and Operational Performance in SMEs

2004 ◽  
Vol 5 (3) ◽  
pp. 167-177 ◽  
Author(s):  
Saara Hyvönen ◽  
Matti Tuominen ◽  
Leena Erälinna
Keyword(s):  
Conceptual Framework ◽  
Business Management ◽  
Operational Performance ◽  
Meat Processing ◽  
Processing Industry ◽  
Contingency Model ◽  
Marketing Assets ◽  
Small Business Management ◽  
Specific Profile

Resource-based theory (RBT) has not been systematically applied to strategizing the market-related assets of the firm. By examining the role of these intangible assets in the context of small business management, the authors attempt, in this article, to put forward an environment–resources–performance contingency model, synthesizing the various findings in the literature on ‘marketing assets of SMEs’. The conceptual framework is deployed to assess innovativeness and operational superiority through market-related assets within 64 small and medium-sized firms operating in the Finnish meat-processing industry. The empirical results indicate strong positive associations between the key constructs involved, and further indicate that these relationships have a contingency-specific profile. The implications of these findings for practice and research are discussed.

scholarly journals The Concept of Servant Leadership in Business Management

2020 ◽  
Vol 1 (1) ◽  
pp. 24-32
Author(s):  
Dumisani Rumbidzai Muzira ◽  
Robert Muzira
Keyword(s):  
Servant Leadership ◽  
Conceptual Framework ◽  
Business Management ◽  
Team Leadership ◽  
Servant Leaders ◽  
Viable Option ◽  
Business World ◽  
Leadership And Management ◽  
Business Failures ◽  
Financial Scandals

This concept paper is a response to the calls for more research on servant leadership. It was propelled by the fact that many studies on leadership have focused on transformational leadership and team leadership in a midst of increasing interest on servant leadership. Although the servant leadership concept has been criticized for lack of empirical evidence, it is a viable option for this age which has been characterized by unethical dealings in the business world. In this situation, a leadership concept that appeals to human morals might therefore be the solution. The paper is based on literature search that seeks to explain the concept of servant leadership in business management by identifying its attributes, its antecedences and its outcomes. It also sought to make a distinction between leadership and management, authority and power in the context of servant leadership. A conceptual framework on servant leadership is then proposed. Practical examples on servant leadership as well as its criticisms are discussed. The conceptual framework will guide the organizations that seek to try out the servant leadership concept in their operations. It will also help individuals with the desire to become servant leaders on what is expected of them. Adoption of the servant leadership concept in organizations will also reduce the occurrences of business failures and financial scandals.

Sign in / Sign up

Export Citation Format

Share Document