Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them?

Author

Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism)

Received April 1, 2020; accepted May 6, 2020.

Abstract

In the last few decades, there has been some concern about forms becoming less and less “human”. Or, in other words, becoming a place where human beings cannot self- actualize, where they are only pieces of a puzzle or “adjuncts to machines”. This paper intends to review briefly the previous situation in the two decades after WW II, and then show how dehumanization of the firm and of the economic context of the firms begun after the crisis of the 70’s.

Next, the paper goes to Management Control Systems, revising the “classical” systems and analyzing the Balanced Scorecard, which has been possible the main tool used for management control in the las forty years, showing how it is in fact unbalanced and dehumanizing. After illustrating this through a case example, it is concluded that indicators used for diagnostic for self-control only, with no implication in hierarchical control and/or incentives, may be very useful tools for management.

Citation

Rosanas, J.M. (2020).The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them?. European Accounting and Management Review, 6(2), 56-80.

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Keywords

  • Management Control
  • Dehumanization
  • Practical Wisdom

Palabras clave

  • Control de gestión
  • Deshumanización
  • Sabiduría práctica

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: 10.26595/eamr.2014.6.2.4 Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there

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Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: 10.26595/eamr.2014.6.2.3 Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the

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Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: 10.26595/eamr.2014.6.2.2 Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper

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Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan

Author

 

Enriqueta Mancilla-Redón – (Universidad La Salle México)

Carmen Lozano Arizmendi – (Universidad La Salle México)

Received February 17, 2020; accepted May 22, 2020.

Abstract

The individual account pension system established by the Social Security Act 1997 shows that the contributions of beneficiaries invested in retirement fund managers have had negative returns and the investment instrument in which the contributions of the retirement savings system are invested are not known. The objective of this study is to analyze the contributions in AFORES of an SB2 classification beneficiary invested in SIEFORES and the performance they have generated that the statements reveal to quantify in a prospective study the value of the pension in its old age. It is hypothesized that the pension obtained by a beneficiary is insufficient to sustain a quality of life at this unproductive stage of life. It applies the hemerographic-legislative technique, and a quantitative study of time series. As a result of the study is concluded that the regime individual account system pensions contains uncertainty factors for the beneficiary and meets strict requirements for temporaryity and work activity, and pension income to be received in old age will not guarantee the quality of life of individual account holders.

Citation

Mancilla-Redón, E. & Lozano Arizmendi, C. (2020). Study of an SB2 Beneficiary’s Pension Plan. European Accounting and Management Review, 6(2), 41-55.

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Keywords

  • AFORES
  • Social Security Law 1997
  • SB2

Palabras clave

  • AFORES
  • Ley de Seguridad Social de 1997
  • SB2

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: 10.26595/eamr.2014.6.2.4 Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there

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Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: 10.26595/eamr.2014.6.2.3 Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the

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Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: 10.26595/eamr.2014.6.2.2 Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper

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Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools

Author

Llorenç Bagur-Femenías – (UPF Barcelona School of Management)

Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF)

Josep Llach – (Universitat de Girona)

Received April 25, 2020; accepted May 6, 2020.

Abstract

This paper presents a systematic literature review on student satisfaction as part of service quality assurance in business schools. The literature review is mainly focused on the constructs and variables used to measure student satisfaction in higher education, specifically in business schools. The main findings show that most of the papers on student satisfaction in universities are based on internal factors of the institutions, such as classes and curriculum, academic staff and teaching, advising support and skills development. There is an increasing stream of papers in which external factors such as preparation for the future, services and facilities, social integration, and student centeredness are included when student satisfaction is evaluated, while very few papers are focused on pre-enrolment factors, school image and research and development, which require further research. Some gaps need to be addressed. First, a proposal to specify the dimensions of service quality assurance factors at an international scale is presented. Second, the relations among different factors should be analysed. Finally, new factors should be considered among the measures of students’ satisfaction in their choice of business school.

Citation

Bagur-Femenías, Ll., Buil, M. & Llach, J. (2020).Systematic Literature Review on Service Quality in Business Schools. European Accounting and Management Review, 6(2), 23-40.

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Keywords

  • Service quality assurance
  • Business schools
  • Business education
  • Student satisfaction
  • Excellence in higher education

Palabras clave

  • Calidad del servicio asegurada
  • Escuelas de negocios
  • Educación empresarial
  • Satisfacción de los estudiantes
  • Excelencia en la educación superior

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: 10.26595/eamr.2014.6.2.4 Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there

Read More »

Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: 10.26595/eamr.2014.6.2.3 Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the

Read More »

Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: 10.26595/eamr.2014.6.2.2 Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper

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Article 1, Volume 6 Issue 2

The Evolution of Management and Marketing in the Digital Era

Author

José Daniel Barquero – (ESERP Business & Law School)

Jaume Llopis – (University of Navarra IESE Business School)

Received September 27, 2019; accepted October 29, 2019.

Abstract

The article analyzes the evolution, and changes in the styles of direction of the organizations since the beginning of management in the 20th century till now, through a review of academic literature, and existing research about management. From a set of interviews to executives of European corporations, following parameters found in academic literature, a deep change in the priorities of senior management is observed. Recent changes in the managerial focus and in the new social context are analyzed. New tools of digital marketing are enumerated, and a new academic model of public relations based on persuasion is proposed, for the success of campaigns.

Citation

Barquero, J., & Llopis, J. (2020).The Evolution of Management and Marketing in the Digital Era. European Accounting and Management Review, 6(2), 1-22.

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Keywords

  • Changes
  • Leadership
  • Management
  • Marketing
  • Digitization
  • Public relations

Palabras clave

  • Cambios
  • Liderazgo
  • Gestión
  • Marketing
  • Digitalización
  • Relaciones públicas

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Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: 10.26595/eamr.2014.6.2.4 Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there

Read More »

Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: 10.26595/eamr.2014.6.2.3 Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the

Read More »

Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: 10.26595/eamr.2014.6.2.2 Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper

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Volume 6 – Issue 2

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