This study investigates the influence of Marshallian neo-classical economics on management accounting in South Africa and considers the impact this might have on the relevance of the subject. The investigation finds that whilst emerging management accounting theory is not based on Marshallian neo-classical economics, more traditional perspectives are. This observation results from a review of literature in the English-speaking world. Management accounting practice in South Africa appears to be based on Marshallian neo-classical economics. This conclusion is drawn from empirical work undertaken amongst management accounting practitioners from companies listed on the Johannesburg Stock Exchange. The inquiry indicates that South African management accounting education is based on Marshallian neo-classical economics. This finding emerges from an analysis of the textbooks and syllabi prescribed by South African education institutions. The investigation into the nature of Marshallian neo-classical economics reveals its shortcomings as a basis for management accounting practice. This form of economics accepts premises of limited government intervention and much free competition in the market, and assumes that decision-makers are rational, utility maximising individuals with access to perfect and freely available information. The focus of Marshallian neo-classical economics is limited. It disregards social, cultural and historical circumstances and restricts decisions to a moment in time. Such assumptions are unrealistic and cannot be used as a basis for a subject that aims to provide relevant information for decision makers in today’s business environment. / Thesis (DCom (Financial Management))--University of Pretoria, 2007. / Financial Management / unrestricted

Submitted by Maike Costa (maiksebas@gmail.com) on 2016-04-12T12:30:10Z No. of bitstreams: 1 arquivo total.pdf: 2170875 bytes, checksum: 2600a76d732d427977ff40db7a7e482b (MD5) / Made available in DSpace on 2016-04-12T12:30:10Z (GMT). No. of bitstreams: 1 arquivo total.pdf: 2170875 bytes, checksum: 2600a76d732d427977ff40db7a7e482b (MD5) Previous issue date: 2015-02-26 / From two independent experiments, this thesis aimed to investigate the spatial concentration of employment of clothing and leather footwear and municipalities in the Brazilian Northeast sectors. To achieve this goal, broke the theoretical foundation of the New Economic Geography of the spatial concentration of productive activities generate benefits for local economic agents. The first trial, which is descriptive in nature, used the Spatial Analysis of Settlement for the identification and verification spatial evolution of clusters of two productive sectors between 1997 and 2012. The results suggest that the clothing industry has spatial concentration of productive clusters in the states of Pernambuco, Ceara and Rio Grande do Norte. The leather and footwear sector, in turn, is more concentrated in the states of Ceara and Bahia. Moreover, we perceive spatial spillover of clusters in the two sectors between the municipalities in the study period. The second essay, in turn, aimed to test from the marshallian externalities horizontal clustering of employment of micro, small and medium enterprises in the sectors for municipalities in the region between 2002 and 2012. For this, was used the spatial model proposed by Fingleton, Igliori and Moore (2005), which tests the explanatory variables of sectoral employment growth of micro, small and medium enterprises controlling estimates of supply and demand, isolating the effect of the initial intensity of the cluster, as well as possible effects of stage of congestion. The results suggest that there is a horizontal clustering in the clothing sector. Leather and footwear, on the other hand, seems to be no such clustering. / A partir de dois ensaios independentes, esta dissertação procurou verificar a concentração espacial do emprego dos setores de confecções e de couros e calçados nos municípios do Nordeste. Para atingir este objetivo, partiu-se da fundamentação teórica da Nova Geografia Econômica de que a concentração espacial das atividades produtivas gera efeitos benéficos para os agentes econômicos locais. O primeiro ensaio, que é de caráter descritivo, utilizou a Análise Espacial de Concentração para a identificação e verificação da evolução espacial dos clusters produtivos dos dois setores entre 1997 e 2012. Os resultados encontrados sugerem que o setor de confecções apresenta concentração espacial dos clusters produtivos nos Estados de Pernambuco, Ceará e Rio Grande do Norte. O setor de couros e calçados, por sua vez, apresenta maior concentração nos Estados do Ceará e da Bahia. Além disso, percebe-se transbordamento espacial dos clusters nos dois setores entre os municípios no período em estudo. O segundo ensaio, por sua vez, objetivou testar, a partir das externalidades marshallianas, a clusterização horizontal do emprego das micros, pequenas e médias empresas dos setores para os municípios da região entre 2002 e 2012. Para isso, foi utilizado o modelo espacial proposto por Fingleton, Igliori e Moore (2005), que testa variáveis explicativas do crescimento do emprego setorial das micros, pequenas e médias empresas controlando as estimativas da oferta e da demanda, isolando o efeito da intensidade inicial do cluster, bem como possível estágio de efeitos de congestão. Os resultados encontrados sugerem que há uma clusterização horizontal no setor de confecções. Em couros e calçados, por outro lado, parece não haver tal clusterização.

La présente thèse propose une étude de la genèse de la théorie de la concurrence monopolistique d’Edward H. Chamberlin (1899-1967). L’originalité de notre travail repose sur un récit détaillé et se démarquant de l’approche habituelle consistant à placer notre auteur et son œuvre aux côtés de la concurrence imparfaite de Joan V. Robinson, sans nécessairement s’interroger sur leurs divergences. En particulier, la thèse étaye la version donnée par E. H. Chamberlin dans laquelle l’auteur insiste sur l’importance du duopole et de la différenciation du produit, ainsi que son indépendance par rapport au débat post-marshallien anglais dans l’élaboration de sa théorie. À partir d’une étude détaillée de sa thèse de doctorat, qui constitue la première version de la concurrence monopolistique, d’archives rassemblant essais et correspondances jusqu’ici non publiées et de ses écrits de manière générale, nous apportons des éléments, tantôt confirmant cette version des faits, tantôt nuançant leur portée. Une attention toute particulière est accordée à la question du duopole et à sa place dans la concurrence monopolistique. / This thesis studies the genesis of Edward H. Chamberlin’s monopolistic competition theory. The originality of our work is based on a detailed story, emancipating itself from the usual approach which considers our author’s work and J. Robinson’s imperfect competition as alike without questioning their differences. The thesis develops the version given by Chamberlin in which he insists on the importance of duopoly and product differentiation along with the independence between his theory and the English post-Marshallian debate. Thanks to the study of his Ph. D thesis, which embodies the first version of monopolistic competition, the study of unpublished essays and correspondence and his published writings, we provide new elements sometimes attesting Chamberlin’s version and sometimes moderating its relevance. Specific attention has been given to the duopoly question and its role in monopolistic competition theory.

This dissertation analyses the consequences of seemingly placeless processes like the European integration and the increasing economic globalisation on Brussels and the people living there. The study shows that Brussels has become one of our time's most important international political capitals and a leading business node in Europe. European institutions, international organisations, headquarters and subsidiaries of transnational corporations are increasingly locating themselves in Brussels. Simultaneously there has been an influx of transnational professionals working in the international sector. This research shows that with the internationalisation of Brussels there has been concomitant economic restructuring with the emergence of an advanced service economy. The labour market has become polarised between those who have jobs and those who do not. Brussels has also experienced a spatial and socio-economic polarisation along ethnic lines. The thesis explores the connections between these changes and Brussels' international role. Drawing on the world / global city thesis of Saskia Sassen and John Friedmann, a theoretical framework is developed to analyse this. One of the important results of this study is that the world / global city thesis needs to be complemented with a thorough analysis of the place: the political and historical context, and also the role of the local agents, to enable an explanation of the observed development. The interplay between global and local processes needs to be clarified. It is also argued that to properly understand cities with an international role like Brussels, we need to know why international agents locate there. Michael Storper's concepts of 'economic reflexivity' and 'territorial specificities' are used to analyse the rise of Brussels into a reflexive world city - a city vibrating with specific knowledge, produced through inter alia social interaction and critical reflection, that some transnational agents find extremely vital to tap into.