A Dictionary of Economics

Black, J. H.; Hashimzade, Nigar; Myles, Gareth D.

doi:10.1093/acref/9780198759430.001.0001

Cited by 83 publications

(112 citation statements)

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“…Judging transparency based on instrumental rather than intrinsic value implies returning to transparency's functional roots: its impact on learning, control, and productivity as summarized in the introduction and Figure gaining from them, and who is paying for them," adding that "economists believe that policies are more likely to be rational if they are transparent than if they are opaque" (Black, 2003). In a similar vein, the Asian Development Bank defines transparency as "the availability of information to the general public and clarity about government rules, regulations and decisions" (Asian Development Bank, 1995).…”

Section: A New Era Of Observation In Management: From Observation To mentioning

confidence: 99%

Making Transparency Transparent: The Evolution of Observation in Management Theory

Bernstein¹

2017

ANNALS

166

144

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Observation is key to management scholarship and practice. Yet a holistic view of its role in management has been elusive, in part due to shifting terminology. The current popularity of the term "transparency" provides the occasion for a thorough review, which finds (a) a shift in the object of observation from organizational outcomes to the detailed individual activities within them; (b) a shift from people observing the technology to technology observing people; and (c) a split in the field, with managers viewing observation almost entirely from the observer's perspective, leaving the perspective of the observed to the realm of scholarly methodology courses and philosophical debates on privacy. I suggest how the literature on transparency and related literatures might be improved with research designed in light of these trends.KEYWORDS: transparency, privacy, performance, organizations, management theory ACKNOWLEDGEMENTS: I thank Julie Battilana, Ethan Burris, Tim Earle, Amy Edmondson, John Elder, Elizabeth Hansen, Rosabeth Moss Kanter, Joshua Margolis, Tsedal Neeley, Nitin Nohria, Shefali Patil, Kathy Qu, Ryan Raffaelli, Lakshmi Ramarajan, and Bradley Staats for feedback on prior versions of this work; Jim Detert, Sim Sitkin, and two anonymous reviewers for insightful and developmental feedback; and the Harvard Business School for financial support.Please cite as: Bernstein, E. S. Making transparency transparent: The evolution of observation in management theory. Academy of Management Annals, 11(1): 217-266. 2We are increasingly observed and observing at work. Fifty years ago, a typical manager might have tracked production, revenue, and expenses against budget and periodically observed workers during in-person audits (e.g., Dalton, 1959). Today, advances in technology, from smart cameras to wearable tracking devices, make possible a kind of real-time "SuperVision" (Gilliom & Monahan, 2012) far beyond any level of observability envisioned 50 years ago or when Frederick Taylor (1911) originally promoted managerial oversight through scientific management.Public attention is captured by extreme examples of observation at work, like handheld computers (Amazon) or wearable bands (Tesco) tracking and optimizing employees' every move (Head, 2014;Kantor & Streitfeld, 2015;Rawlinson, 2013), embedded sensors in large fleets of company-owned trucks (e.g., UPS) recording hundreds of measurements to capture every action of the truck and its driver to unearth and enforce time-saving tactics (Goldstein, 2014;Levy, 2015), cameras at Las Vegas casino Harrah's tracking the smiles of card dealers and wait staff as a proxy for customer service quality (Peck, 2013), point-of-sale systems scraping every transaction for signs of employee fraud (Pierce, Snow, & McAfee, 2015), and RFID (radiofrequency identification)-enabled workspaces automatically capturing factory worker progress (Ranganathan, 2015), how long employees spend at their desks (Zillman, 2016), and even who does and does not use hand-soap and hand-sanitizer dispensers ...

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Section: A New Era Of Observation In Management: From Observation To mentioning

confidence: 99%

Making Transparency Transparent: The Evolution of Observation in Management Theory

Bernstein¹

2017

ANNALS

166

144

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“…Secondly, the governments of Scandinavian countries regarded VAT as a potential source of additional budget revenue as compared with single stage taxes on wholesale (in Denmark) or retail sales (in Norway or Sweden) when planning a gradual growth of state social spending. Together with the modern lack of wish to increase state budget revenue via higher tax rates on households' incomes, it resulted in these states transition to a multistage taxation of added value in the period of 1967-1970(Black, 2012.…”

Section: Introductionmentioning

confidence: 99%

Taxation of End Consumption: Effect on Country Economies and its Characteristics

Akhmadeev

Косов

Bykanova

et al. 2017

American Journal of Applied Sciences

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International experience of the largest countries' economies of the last decade demonstrates that the use of Value Added Tax (VAT) in taxation of consumption is used more actively and is gradually squeezing out the sales tax. In most countries of the world VAT ensures between 12 and 30% of stable budget revenues. Taking statistical data selected with the help of the Ordinary Least Squares method as a basis, changes in the ratio of VAT received by the budget to GDP in the economies of different states for the 1995 -2015 period were studied. The best ratio of the economic data was revealed in the Czech Republic and Mexico, where sustainable growth of the ratio amounted to 0.0008 -0.0009 respectively. A significantly lower correlation of the data was noticed in Austria and France, the correlation is conspicuous for its negative value of the regression coefficient. The research we have undertaken in relation with several states has shown the following consistent pattern: an average value of the share of VAT is less (by 10%) dependent on the development and state of the economy of the countries we have compared than (over 60%) on the taxation rules established by laws on each state (the use of tax incentives, lower tax rates, etc.). Our research of VAT effect on the economies of countries has revealed a number of specific problems, which weaken the mechanism of collection and payment of the tax. Consequently, to solve the macroeconomic problems of VAT, additional measures aimed at organizations' revenue growth should be undertaken. Another area should be the improvement of the tax incentive and exemption system as well as the removal of existing possibilities of tax evasion. These measures will allow the government to adjust the basic rate downwards in the middle term. IntroductionLooking back into the history of the tax, VAT failed at the start of the XX th century, because the society was not ready for the introduction of a tax collected at all stages of production and covered a significant part of sales operations of goods (works, services). For example, in the 30 sec of the XX th century a research by GerhardColm "The Ideal Tax System" was the first to say that VAT corresponds to the current stage of capitalism development, because the state has turned into a partner, which ensures production process, from a guarantor of ownership (Couzin, 2014). According to Joseph J. Thorndike, the government ensures private production by laying roads among other things, the state raises the efficiency of entrepreneurship through education and Ravil Gabdullaevich Akhmadeev et al.

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“…The Oxford Dictionary of Economics defines good(s) in two ways: (1) "things people prefer to consume more of rather than less"; and (2) "economic assets taking a tangible physical form, such as house or clothes" (Black, Hashimzade, & Myles, 2013). However, by itself the concept of goods is too abstract because clearly there are different types of goods that can be distinguished between.…”

Section: Goodsmentioning

confidence: 99%

Technologies of choice: The shaping of choice on the World Wide Web

Graham¹

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Nowadays, choice is a ubiquitous aspect of everyday life. The emergence of the web has contributed to this explosion of choice, providing a seemingly endless landscape of goods and services to choose from. Whilst choice is held to be fundamental to individual freedom, wellbeing and self-identity, we currently have little understanding about how websites shape or govern choice, and what this might mean for individuals and society. This thesis undertakes a foundational examination of how choice is shaped in online spaces with respect to the design features and architecture of websites. Websites, or parts thereof, that are designed to enable users to navigate choice and compare between options to make decisions, are defined in this study as 'Technologies of Choice' (ToC).In undertaking the study, a phased, mixed methods approach was used. Drawing on several fields of literature, including science and technology studies, Foucaultian social theory, current and emerging social perspectives of choice, and Internet studies, a conceptual framework was developed for examining how choice is constructed and governed on the web. The ToC conceptual framework has four over-arching dimensions: 'Having Choice', 'Facilitating Choice', 'Knowledge Production', and 'Configuring Users'. The conceptual framework was then elaborated through an analysis of websites, resulting in 12 'sub-dimensions' and 56 'features'. The 12 sub-dimensions categorise sets of ToC features that shape choice in particular ways, for example, the 'scale' at which choice is provided or the different 'characteristics of commensurability' that make comparisons possible.Following this, the resulting conceptual framework was applied as an analytical tool to categorise 500 top-ranking websites, using content analysis. Of these 500 websites, 193 (or 39%) were identified as 'ToC websites'. The features of these 193 websites were analysed using descriptive statistics, multiple correspondence analysis, and hierarchical clustering, in order to determine the scale and patterns of distribution of ToC on the web, including whether there are broader 'types' of ToC that shape choice differently. ToC are found to be widespread on the web, constituting a kind of 'infrastructure of modernity'. Whilst ToC are predominantly observed in the commercial settings of recreational services and personal goods, the thesis shows that they are also found in other contexts, including consumer information, health and social care, and in different countries. Although the choice-making literature focuses on comparisons between 'products', the study finds that ToC more commonly enable comparisons between private services (67% of ToC sites) than private goods (42% of ToC sites). Similarly, choice is not always global: a third of ToC websites scale down the options on offer, for example to a particular brand (e.g. Virgin Media or BMW).Despite the ubiquity of ToC, the thesis finds diversity in their design. ToC features are not deployed uniformly on the web: some features are widely used (...

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A Dictionary of Economics

Cited by 83 publications

References 0 publications

Making Transparency Transparent: The Evolution of Observation in Management Theory

Making Transparency Transparent: The Evolution of Observation in Management Theory

Taxation of End Consumption: Effect on Country Economies and its Characteristics

Technologies of choice: The shaping of choice on the World Wide Web

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