A great interest has been paid to the explanation of the difference in the use of the new management accounting practices between companies. In this present research, we applied the contingency theory in order to improve our understanding of the factors that may explain the use of a set of three new practices of management accounting. In particular, we examined the impact of five contingency fa...

Using the chilling effect research as a framework, the purpose of this study was to examine the relationship of binge drinking to the suppression of grievances in both romantic and close platonic relationships (N = 317). Results demonstrated the association between binge drinking and chilling effects, although this relationship was only evident in friendships. Overall, chilling effects were fou...

Relationship marketing is often presented as a strategic meta-option, but little attention has been paid to the concept’s potential differentiation. In this paper, I argue that such a differentiation is possible and necessary. On the basis of the relational contracting framework I identify ten dimensions of relational behaviour. I then present the results of an empirical study conducted among 2...

In this article we advance a distinctly relational view of negotiation. We delineate the conditions through which relational self-construals (RSC) become accessible in negotiations and the conditions that inhibit their use, and we illustrate mechanisms through which RSC affects negotiation processes and outcomes. We introduce four relational dynamics—arelational trading, relational satisficing,...

The IT project control literature has documented that clan control is often essential in complex multi-stakeholder projects for project success. However, instituting clan control in such conditions is challenging as people come to a project with diverse skills and backgrounds. There is often insufficient time for clan control to develop naturally. This paper investigates the question, “How can ...

Alvarez and Jermann (2000) show that the constrained efficient allocations of endowment economies with complete markets and limited commitment can be decentralized with endogenous borrowing limits on the Arrow securities. In a model with capital accumulation, aggregate risk and competitive intermediaries, we show that such a decentralization is not possible unless one imposes an upper limit on ...