Ce modele est principalement utilise en analyse input-output: A represente alors les echanges interindustriels de l'annee de base, u et v les consommations intermediaires totales par produit et par branche de l'annee de projection; plus generalement on peut appliquer cette methode pour desagreger des projections globales de flux positifs (importations par pays et produit, flux de transports . . ) lorsque l'on suppose une certaine stabilite structurelle. Diverses interpretations economiques des coefficients r, et s1 (qui sont en fait strictement positifs puisque u, et v; le sont aussi) ont ete avancees;1 notons toutefois que les grandeurs absolues de r et s n'ont pas de signification intrinseque, car si (r, s) est

The article discusses communication in organizations and looks at the effectiveness of contingency theory in analyzing operational research. The author critiques earlier research in this area, specifically by Boehm, Zedeck, and Tushman. She uses data from 90 of 100 subunits of a midwest state Extension Service. Questionnaires were sent out to assess work-related communications and information exchanges between the subunits, environmental conditions within each subunit, and the effectiveness of each office.

In this article, I discuss the early development of the philosophy and concept of management by objectives (MBO) as it has been traditionally defined in the literature. Peter Drucker worked out the philosophic foundations of MBO with the assistance of Harold Smiddy of the General Electric Company, who was already putting the “manager's letter” concept into practice in the late 1940s.

Within the considerable volume of research on role-stress antecedents and consequences, the construct of person/role conflict has rarely been studied separately from other forms of role conflict (intersender, intrasender, role overload). An extension of Holland's person/environment congruence-model (from vocational psychology) to research on person/role conflict can help clarify this construct. I propose three types of research to develop better understanding of this type of employee stress: development of a scale to measure perceptions of person/role conflict separately from other types of role conflict; application of the Holland model as a conceptual base as well as an objective measure of one aspect of person/role conflict — namely, person/role incongruence; and empirical tests of the propositions suggested by the Holland model.

An integrated model is presented of three relatively distinct views of organizational socialization: the development of work skills and abilities; the acquisition of a set of appropriate role behaviors; and the adjustment to the work group's norms and values. A theoretical rationale is developed to explain the contingencies on which progress through the different socialization processes depend. Three attitudinal variables (general satisfaction, internal work motivation, job development) and three behavioral variables (carrying out role assignments dependably, remaining with the organization, innovation/spontaneous cooperation) are suggested as criteria for measuring progress in socialization.

Abstract ABSTRACT: In 1974, the AAA Committee on the Relationship of Behavioral Science and Accounting called for the development of teaching methods that enabled students to experience behavioral aspects of accounting. This article suggests behavioral accounting research as an important source for the development of such teaching methods. As an example, a behavioral decision simulation adapted from prior research is described, The simulation enables the student to experience the information evaluation method and enables him to contrast his subjective evaluation process with the evaluation process prescribed by a normative model. The article illustrates how this contrast can serve as a basis for classroom discussion of human information processing issues in accounting.