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- February 2023
- Article
The Effect of Systems of Management Controls on Honesty in Managerial Reporting
By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details
Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose
Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Honesty in Managerial Reporting." Art. 101401. Accounting, Organizations and Society 105 (February 2023).
- October 2010
- Background Note
Family Corporate Governance: A Brief Literature Review
By: Lena G. Goldberg and David Kiron
This note discusses competing theories of governance in family owned firms and focuses on agency theory, stewardship theory, and the sociological concept of embeddedness. View Details
Keywords: Family Business; Corporate Governance; Governing and Advisory Boards; Managerial Roles; Family Ownership; Theory
Goldberg, Lena G., and David Kiron. "Family Corporate Governance: A Brief Literature Review." Harvard Business School Background Note 311-055, October 2010.
- 30 Oct 2006
- First Look
First Look: October 31, 2006
Abstract Agency theory suggests that the interests of opportunistic, self-interested agents conflict with those of principals. Stewardship theory suggests instead that... View Details
Keywords: Sean Silverthorne
- 20 Feb 2006
- Research & Ideas
Are Company Founders Underpaid?
are the opposite of what we'd expect based on large-company compensation patterns. Q: Can you explain the difference between stewardship theory and agency theory? How do these View Details
- 22 Feb 2011
- Research & Ideas
The Most Important Management Trends of the (Still Young) Twenty-First Century
we could only dream of just a few years ago, ranging from unobtrusive physiological and neurological measures to massive databases on billions of individuals' decisions about consuming, saving, investing, and living their lives. As psychological View Details
Keywords: by Sean Silverthorne
- 29 Sep 2015
- First Look
September 29, 2015
identity of a corporate heritage brand. In a networked situation, understanding the role of stewardship in collaborating organisations is essential: the network entities maintain their own identities and goals but share common values of... View Details
Keywords: Sean Silverthorne
- 16 Nov 2010
- First Look
First Look: November 16, 2010
case:http://cb.hbsp.harvard.edu/cb/product/510053-PDF-ENG Family Corporate Governance: A Brief Literature Review Lena G. Goldberg and David KironHarvard Business School Note 311-055 This note discusses competing theories of governance in... View Details
Keywords: Sean Silverthorne
- 10 Jan 2005
- Research & Ideas
How to Put Meaning Back into Leading
enactment of values and a purpose to which the organization subscribes. Barnard came to define the role of the organizational leader as the creator and steward of the purpose and values, where an important aspect of the stewardship... View Details
Keywords: by Martha Lagace