Not dead yet: the rise, fall and persistence of the BCG Matrix

The BCG Matrix was introduced almost 50 years ago, and is today considered one of the most iconic strategic planning techniques. Using management fashion theory as a theoretical lens, this paper examines the historical rise, fall and persistence of the BCG Matrix. The analysis highlights the role played by fashion-setting actors (e.g., consultants, business schools and business media) in the rise of the BCG Matrix. However, over time, portfolio planning models such as the BCG Matrix were attacked and discredited by a host of different actors, and gradually fell out of favor. Even though the BCG Matrix has fallen from grace, it is still alive and has left an imprint on management education and practice. Despite being largely discredited in academic circles, many practitioners still view it as an important corporate portfolio planning technique

Examining the popularity trajectory of outsourcing as a management concept

This paper examines the popularity trajectory of outsourcing as a management concept. The paper shows that while outsourcing is an old management practice that has roots that date back centuries, it did not gain widespread popularity as a modern organizational practice until the 1980s. While the initial outsourcing hype and craze of the late 1980s and early 1990s has waned, outsourcing has shown considerable staying power as a management concept, even in the face of counter-movements such as backsourcing and insourcing. Although the experiences with implementation of outsourcing are mixed, outsourcing remains a widely used management concept. However, the current relatively low satisfaction level among users could influence the future popularity trajectory of the outsourcing concept

Experimental Methods in Economics and Psychology: A Comparison

AbstractThis article compares the use of experiments as a research method in economics and psychology. We outline the most important differences between the two fields in terms of their use of experimental methods. The purpose of the article is two-fold. First, to provide an overview of areas where economic experiments differ from traditional psychological experiments. Second, to debate experimental economics in relation to experiments in other social sciences

Doing research on 'management fashions': methodological challenges and opportunities

Management fashion theory is a growing research area in management studies. The focus of this management fashion literature is to understand why some management concepts spread quickly and widely, while others do not. However, doing research on fashionable management concepts is a difficult task, and many commentators have pointed out the limitations of the research methods used in extant research. A consequence of these difficulties is that the theory has many understudied areas and ‘blind spots’. This paper aims at providing a review of the research methods typically used in management fashion research, and assessing the strengths and weaknesses of various approaches. Based on this review, the paper suggests research strategies that can be used to illuminate the blind spots of the management fashion theory. The paper distinguishes between research strategies at four analytical levels: the managerial level, the intra-organizational level, the field-level and the cross-national level

The Shift of Accounting Models and Accounting Quality: The Case of Norwegian GAAP

This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects on the accounting quality upon IFRS adoption. One possible reason is that the investigated domestic GAAP to a large extent has been adjusted to IFRS prior to IFRS adoption. This is not the case in NGAAP where IFRS adoption led to significant changes in the recognition and measurement rules. To investigate the change in accounting quality, the paper makes use of a panel design with 640 firm-year obserations from 2001 up to the financial crisis year 2008, including four years of pre-IFRS NGAAP observations and four years of IFRS-observations. The paper employs four commonly used approaches to investigate accounting quality: test of value relevance of net earnings and book values, accrual quality of net earnings, incidence of small positive net earnings and test of timely loss recognition. The paper demonstrates that the adoption of IFRS increases the relevance accounting information has for valuation purposes. IFRS requires recognition of intangible assets and off-balance sheet liabilities not allowed under NGAAP. Moreover, IFRS allows the use of fair value to a larger extent than NGAAP. The paper also demonstrates that NGAAP leads to timelier recognition of losses than IFRS. This supports the notion that historical cost accounting, which is the basic accounting principle under NGAAP, provides more conservative accounting numbers. Overall, this suggests that IFRS provides information more useful for valuation purposes, but to a lesser extent stewardship purposes which generally favours conservatism. NGAAP on the other hand, provides information less relevant for valuation purposes, but more relevant for stewardship purposes

Social media and management fashions

The management fashion literature has highlighted the role played by business media (i.e. print media outlets) in the diffusion and dissemination of new management concepts and ideas. However, in the last few years, we have witnessed the emergence of social media. Recent research has shown a widespread adoption and usage of social media both in among the general public and professionals in the business community. To date, however, management fashion researchers have not addressed the question of whether social media change the structure and workings of the management fashion market and the ways in which management concepts and ideas are diffused. This article provides a preliminary conceptual elaboration and analysis of how different social media platforms may influence the diffusion and dissemination of fashionable concepts and ideas. The analysis has several implications for research on management fashion

HR-transformasjon som organisasjonsmote i Norge

Siden tusenårsskiftet har HR-transformasjon vokst fram som et populært konsept blant organisasjoner og konsulenter. Det har blitt presentert som en oppskrift på hvordan man kan omforme den historiske personalfunksjonen og gjøre personal- og HR-arbeidet mer forretningsorientert, kostnadseffektivt og verdiskapende. Til tross for konseptets popularitet internasjonalt har det fått lite oppmerksomhet fra organisasjonsforskere her til lands. Artikkelen undersøker derfor HR-transformasjonens fremvekst, utbredelse og virkninger i en norsk kontekst. Vi analyserer aktørene som har vært sentrale i spredningen av konseptet, presenterer funn fra virksomheter som har implementert HR-transformasjon, og drøfter implikasjoner både for HR-funksjonen og linjeorganisasjonen.  &nbsp

HR-analyse som ledelseskonsept og ledelsesmote

Artikkelen drøfter HR-analyse som ledelseskonsept og ledelsesmote. HR analyse handler om å samle inn og analysere HR-data for å kunne fatte bedre beslutninger og har gjennom de siste årene vokst fram til å bli et svært populært konsept blant praktikere og konsulenter innen HR-feltet. Til tross for konseptets popularitet og oppmerksomhet er det blitt viet lite oppmerksomhet fra forskere. Ved å bruke teorier om ledelseskonsepter og ledelsesmoter er formålet med denne artikkelen å bedre kunne forstå utbredelsen av HR-analyse og de sterke kreftene som står bak spredningen av konseptet. Vi presenterer også noen funn fra virksomheters anvendelse av konseptet. 

Balansert målstyring: En kort oversikt over forskningslitteraturen

The Balanced Scorecard (BSC) is one of the most influential concepts within the field of management accounting and control. Since the BSC was introduced in the early 1990s, it has received much attention in both academic research and in organizational practice. The research literature on the BSC has grown and evolved considerably. The BSC is used understood, implemented and used in different ways in organizational practice. The aim of this article is to provide an overview of the research literature on the BSC. The article takes a closer look at the following research areas: (1) the concept's evolution, (2) adoption and diffusion, (3) implementation and usage patterns, (4) performance effects, and (5) critical and alternative perspectives. The article ends with a summary and some ideas for future research