Thesis (Ph. D.)--University of Wisconsin--Madison, 1961. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.S.)--Air Force Institute of Technology, 1998. / "AFIT/GIR/LAL/98S-10." Vita. Includes bibliographical references. Also available via the Internet from DTIC.

Thesis (Ph. D.)--University of Texas at Austin, 2006. / Vita. Includes bibliographical references.

Zugl.: Bielefeld, Universiẗat, Diss., 1994.

An opportunity to study the technical and organizational impact of management accounting system changes has emerged with companies' adoption of activity-based costing (ABC). This paper provides a structured account of experimentation with, and adoption and adaptation of ABC in General Motors Corporation, from 1986 to 1993. From this case, the paper develops a framework for evaluating ABC implementation and hypotheses about factors that influence implementation. The search for factors that ABC implementation success is guided by information technology and organizational change literature, as well as anecdotal evidence of factors that influence ABC implementation success. Data is gathered from interviews, archival records, and direct observation and the primary method of analysis is with-in case comparison of data sources. The theory of ABC implementation that emerges is one of an evolutionary sequence of implentation stages that are influenced by socio-technical factors. / The International Motor Vehicle Program at MIT

Thesis (M.B.A.)--Boston University

No description available.

Although numerous theoretical traditions postulate that human fairness depends on the ratio of costs-to-benefits, theory and empirical data remain divided on the direction of the effect. Particularly, answers to the following questions have remained unclear: how cost/benefit ratios affect people’s fairness decision-making during resource allocations, how cost/benefit ratios affect people’s emotions and cognition when they receive fair or unfair treatments, whether people are intuitively selfish or fair, and how cost/benefit ratios of sharing affect it. To address these questions, I conducted three lines of studies in Chapters 2 to 4 of this dissertation. In Chapter 2, I examined how cost/benefit ratios of sharing affect people to make fair or unfair decisions in resource allocations. Results showed that more participants acted fairly when the costs were equal to the benefits as compared to when the costs were higher or lower than the benefits. Shifting from resource dividers to receivers, in Chapter 3 I tested people’s emotional responses and cognitive judgements when they receive fair or unfair treatments at different cost/benefit ratios. My findings revealed that people felt more negative under unfair treatments when the costs were equal to the benefits as compared to when the costs were higher or lower than the benefits. Findings from Chapter 2 and 3 suggested an even-split heuristic: When the costs were equal to the benefits and thus the even-split was fair, more people tended to make fair decisions, and people felt more negative about receiving an unfair offer. Building on these findings, Chapter 4 tested the even-split heuristic using a fast-slow dual process framework and proposed the Value-Heuristic Framework. Results in Chapter 4 showed that people took the shortest time to make the even-and-fair decision (i.e., the even-split was also fair). I also found that people took longer to make the even-but-not-fair decision (i.e., giving an even-split, which results in uneven payoffs), and the longest time to make the not-even-but-fair decision (i.e., giving an uneven-split that results in even payoffs). Based upon the overall findings from my three empirical chapters. I formulated a conceptual framework for explaining and predicting people’s fairness decision-making.

Few researchers have compared preference for reinforcement and response cost within a token economy, and the results have shown that preference varies among individuals (e.g., Donaldson et al., 2014; Iwata & Bailey, 1974; Jowett Hirst et al., 2016). Preference for response cost is an interesting phenomenon because response cost is a punishment procedure and is often considered aversive. Therefore, identifying the variables that influence preference for response cost is an important area of research. Some authors have suggested that the immediate delivery or presence of tokens might influence preference for response cost, but these variables have yet to be experimentally evaluated. The current study evaluated whether the presence of tokens influences selection of response cost over reinforcement in three typically developing preschool children by systematically varying the presence of tokens across both the reinforcement and response cost procedures. Results suggest that the presence of tokens influenced selection for one out of three participants. Implications of the results are discussed in terms of clinical application and directions for future research.

No description available.