Newsletter 150 borrador3 OK

(This article does not have an abstract.) Toni Dávila George Foster Daniel Oyon “Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities”, European Accounting Review, Vol. 18, No 2, June 2009, pages 281–311. Abstract: The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditional paradigm that identified accounting and control as nothing else but detrimental to these two aspects of The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditional paradigm that identified accounting and control as nothing else but detrimental to these two aspects of management has been challenged both through new concepts and recent empirical evidence. This paper presents a review of this emerging literature. It examines the theoretical concepts that are shaping these fields as well as the evidence that is accumulating. It also presents a framework to structure the study of management control systems in innovative settings and future opportunities for research. Fabrizio Ferraro Jeffrey Pfeffer Robert I. Sutton “How and why theories become self-fulfilling”, Organization Science, Vol. 20, No 3, May-June 2009, pages 669-675. Abstract: Theories matter because they affect behavior and can, under certain circumstances, become self-fulfilling. For a theory to become self-fulfilling, people must be aware of the theory and have the ability to make choices according to its dictates, social and physical arrangements are altered on the basis of the theory’s prescriptions, and the proponents have the power to implement social arrangements consistent with the theory. Economics and other social science theories often fulfill these conditions, with implications not only for the work of scholars, but also for how we think about testing theories that can change the world they describe. Theories matter because they affect behavior and can, under certain circumstances, become self-fulfilling. For a theory to become self-fulfilling, people must be aware of the theory and have the ability to make choices according to its dictates, social and physical arrangements are altered on the basis of the theory’s prescriptions, and the proponents have the power to implement social arrangements consistent with the theory. Economics and other social science theories often fulfill these conditions, with implications not only for the work of scholars, but also for how we think about testing theories that can change the world they describe. Domènec Melé “Integrating personalism into virtue-based business ethics: The personalist and the common good principles”, Journal of Business Ethics, Vol. 88, No 1, August 2009, pages 227-244. Abstract: Some virtue ethicists are reluctant to consider principles and standards in business ethics. However, this is problematic. This paper argues that realistic Personalism can be integrated into virtue-based business ethics, giving it a more complete base. More specifically, two principles are proposed: the Personalist Principle (PP) and the Common Some virtue ethicists are reluctant to consider principles and standards in business ethics. However, this is problematic. This paper argues that realistic Personalism can be integrated into virtue-based business ethics, giving it a more complete base. More specifically, two principles are proposed: the Personalist Principle (PP) and the Common Good Principle (CGP). The PP includes the Golden Rule and makes explicit the duty of respect, benevolence, and care for people, emphasizing human dignity and the innate rights of every human being. The CGP entails cooperation to promote conditions which enhance the opportunity for the human flourishing of all people within a community. Both principles have practical implications for business ethics. Stefan Stremersch Walter Van Dyck “Marketing of the life sciences: A new framework and research. Agenda for a Nascent Field”, Journal of Marketing, Vol. 73, July 2009, pages 4-30. Abstract: Although marketing scholars often seek to contribute new knowledge that is applicable across industries, some industries have unique characteristics that require industryspecific knowledge development. The authors Newsletter Research Division Although marketing scholars often seek to contribute new knowledge that is applicable across industries, some industries have unique characteristics that require industryspecific knowledge development. The authors Newsletter Research Division