In spite of recent interest in its microfoundations, institutional theory’s account of what, why, and when ideas diffuse remains limited and oversocialized. As such, it is unclear how firms decide what to adopt and how these decisions evolve across a population as innovations spread and become taken for granted. We review recent work in institutional theory on this issue and draw from learnin…
The authors content analyzed self-reported limitations and directions for future research in 1,276 articles published between 1982 and 2007 in the Academy of Management Journal, Administrative Science Quarterly, the Journal of Applied Psychology, the Journal of Management, and the Strategic Management Journal. In order of frequency, the majority of self-reported limitations, as well as directio…
Pemerintah telah memberlakukan aturan pembatasan biaya pinjaman untuk mencegah penghindaran pajak khususnya melalui pembebanan biaya pinjaman secara berlebihan. Namun demikian, peraturan tersebut dipandang tidak selaras dengan Rencana Aksi 4 BEPS yang digagas oleh OECD (Jayasupana, 2017; Mawardi, 2017; Rulman, 2017). Penelitian-penelitian sebelumnya menyarankan pentingnya penelitian lanjutan me…
When firms tap external knowledge sources, they risk spillovers of their own internal knowledge. If the value of this potential loss and the imitation capabilities of neighboring organizations are high, fear of imitation might overshadow the benefits of openness. In such situations, firms might voluntarily reduce their use of external sources, relative to knowledge available internally. Data pe…
Resource-based theory maintains that intrinsic characteristics of resources and capabilities, such as their tacitness, complexity, and specificity, prevent imitation and thereby prolong exceptional performance. There is little direct evidence to verify these claims, yet a substantial literature encourages firms to formulate competitive strategies around resources with these attributes. Further,…
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Tulisan ini bertujuan mengkaji dampak imitasi fitur atau tema pada sikap konsumen terhadap merek original. Banyak merek tiruan yang digunakan oleh (original) merek terkemuka untuk menarik perhatian konsumen. Penelitian sebelumnya menunjukkan bahwa penggunaan fitur atau tema imitasi memberikan kontribusi bagi keberjasilan merek peniru. Penelitian ini lebih membahas apakah negara asal yang berbed…
This report made in order to tell the readers about the evaluation of the internal control in ALM (Authority Limitation Management) system that PT ABC have. The content of this report contains the definition of ALM, types of ALM, key control in ALM, design ALM analysis, test of control for ALM based on COSO, the risks they face and the conclusion and recommendation in ALM. This report will be e…