Josep M. Rosanas

University of Navarra - IESE Business School

Professor Emeritus

Avenida Pearson 21

Barcelona, 08034

Spain

SCHOLARLY PAPERS

26

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4,705

SSRN CITATIONS
Rank 36,048

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Top 36,048

in Total Papers Citations

16

CROSSREF CITATIONS

12

Scholarly Papers (26)

1.

The Ethics of Management Control Systems

IESE Business School Working Paper No. 563
Number of pages: 20 Posted: 21 Sep 2004
Josep M. Rosanas and Manuel Velilla
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 1,071 (39,173)
Citation 1

Abstract:

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Business ethics, ethical foundations of organization, incentives, management control systems, values

2.

On the Methodology of Management Research

IESE Business School Working Paper No. 692
Number of pages: 20 Posted: 31 Oct 2007
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 458 (118,368)
Citation 2

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epistemology, philosophy of science, methodology, management theory, foundations of management.

3.

Budgeting Beyond Budgeting

IESE Business School Working Paper No. Working Paper WP-1139-E
Number of pages: 17 Posted: 27 Sep 2016
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 383 (145,542)

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Budgeting, Management, Trust, Command and control, Management control process

4.

A Humanistic Approach to Organizations and to Organizational Decision-Making

IESE Business School Working Paper No. 814
Number of pages: 24 Posted: 07 Oct 2009
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 370 (151,217)

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theory of the firm, bounded rationality, self-interest, distinctive competence, mission, identification

5.

Bounded Rationality, Value Systems and Time-Inconsistency of Preferences as Rational Foundations for the Concept of Trust

IESE Business School Working Paper No. 567
Number of pages: 32 Posted: 24 Nov 2004
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 244 (233,190)
Citation 6

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Trust, Bounded Rationality, Value Systems, Behavioral Decision-Making

6.

Leadership, Ethics, Prudence and Justice: Prudence Alone is Not Enough for Decision-Makers

IESE Business School Working Paper No. Working Paper WP-1144-E
Number of pages: 17 Posted: 27 Sep 2016
Natàlia Cugueró-Escofet and Josep M. Rosanas
University of Navarra, IESE Business School and University of Navarra - IESE Business School
Downloads 205 (275,077)

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Ethics, Virtues, Prudence, Practical Wisdom, Justice

7.

Fairness, Justice, Subjectivity, Objectivity and Goal Congruence in Management Control Systems

IESE Business School Working Paper No. 891
Number of pages: 22 Posted: 07 Jun 2012
Josep M. Rosanas and Natàlia Cugueró-Escofet
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 199 (282,550)
Citation 2

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organizational justice, fairness, goal congruence, management control systems

8.

Towards a Humanistic Model of Decision-Making in an Organizational Context

1st IESE Conference, "Humanizing the Firm & Management Profession", Barcelona, IESE Business School, June 30-July 2, 2008
Number of pages: 38 Posted: 05 Nov 2008 Last Revised: 01 Dec 2008
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 196 (286,448)

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Theory of the firm, bounded rationality, self-interest, distinctive competence, mission, identification

9.

Budgeting Beyond Budgeting: A Tool for Management, Surprise Avoidance, Trust Creation and Organizational Learning

European Accounting and Management Review, Vol. 3, No. 1, p. 24-44, November 2016
Number of pages: 21 Posted: 19 Jun 2017
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 188 (297,371)
Citation 1

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Budgeting, Management, Trust, Command and Control, Management Control Process

The Just Design and Use of Management Control Systems as Requirements for Goal Congruence

IESE Business School Working Paper No. 949
Number of pages: 36 Posted: 07 Jun 2012
Josep M. Rosanas and Natàlia Cugueró-Escofet
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 175 (316,620)
Citation 4

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justice, fairness, goal congruence, management control systems

The Just Design and Use of Management Control Systems as Requirements for Goal Congruence

Management Accounting Research, Forthcoming
Posted: 01 Dec 2012
Natàlia Cugueró-Escofet and Josep M. Rosanas
University of Navarra, IESE Business School and University of Navarra - IESE Business School

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justice, fairness, goal congruence, management control systems

11.

Beyond Economic Criteria: A Humanistic Approach to Organizational Survival

IESE Business School Working Paper No. 654
Number of pages: 25 Posted: 27 Jan 2007
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 148 (365,085)
Citation 5

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business ethics, ethical foundations of organization, trust, management theory, learning

12.

Accounting, Management Control and the Financial Function in the Mission of the Firm

IESE Business School Working Paper No. WP-1098-E
Number of pages: 21 Posted: 25 Nov 2015
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 141 (379,437)
Citation 1

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Ethics of accounting; Ethics of finance; Indicators; Individual motives; Management control; Mission; Metrics

Justice: A Sufficient Condition for Goal Congruence in Management Control Systems

European Accounting and Management Review, 2(1), 104-122
Number of pages: 20 Posted: 25 Feb 2016
Natàlia Cugueró-Escofet and Josep M. Rosanas
University of Navarra, IESE Business School and University of Navarra - IESE Business School
Downloads 86 (545,084)
Citation 1

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management control systems, goal congruence, formal justice, informal control systems, informal justice

Justice: A Sufficient Condition for Goal Congruence in Management Control Systems

IESE Business School Working Paper No. Working Paper WP-1129-E
Number of pages: 15 Posted: 07 Dec 2015
Josep M. Rosanas and Natalia Cuguero-Escofet
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 44 (772,825)

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Management control systems; Goal congruence; Formal justice; Informal Control Systems; Informal Justice

14.

The Foundations of the Concept of Trust Under Bounded Rationality: Competence, Values Systems, Unselfishness and the Development of Virtue

IESE Business School Working Paper No. 1069-E
Number of pages: 27 Posted: 05 Nov 2014
Josep M. Rosanas and Natàlia Cugueró-Escofet
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 128 (409,174)

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Trust, Bounded Rationality, Value Systems, Behavioral decision-making

15.

Variable Remuneration of Executives (Las Retribuciones Variables De Los Directivos)

IESE Business School Working Paper No. WP-1077
Number of pages: 14 Posted: 16 Dec 2014
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 116 (440,437)

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16.

Management: una visión humanista que anticipó las críticas actuales al capitalismo

IESE Business School Working Paper
Number of pages: 31 Posted: 23 Feb 2021
University of Navarra, IESE Business School, University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 84 (547,288)

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General management, management fundamentals, the profession of directing, management teaching, effectiveness, justice

The Dehumanization and Demoralization of Management Control Systems: Can We Possibly Re-Humanize and Re- Moralize Them?

European Accounting and Management Review, 6(2), 56-80.
Number of pages: 25 Posted: 18 Aug 2020
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 45 (765,509)

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Management Control, Dehumanization, Practical Wisdom

The Dehumanization and Demoralization of Management Control Systems: Can We Possibly Re-Humanize and Re-Moralize Them?

IESE Business School Working Paper No. WP-1310-E
Number of pages: 19 Posted: 27 Sep 2023
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 39 (810,934)

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balanced scorecard,ethics,indicators,dehumanization,moral virtue,management evolution,

18.

Integrating Justice and Trust in Management Control Systems: How to Generate Goal Congruence and Long Term Fairness Coherent with the Firm's Mission

IESE Business School Working Paper No. 1145-E
Number of pages: 20 Posted: 28 Sep 2016
University of Navarra, IESE Business School, Independent and University of Navarra - IESE Business School
Downloads 82 (555,338)
Citation 1

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Trust, Management Control Systems, Justice, Goal Congruence

19.

Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay with Formal and Informal Elements of Management Control Systems

IESE Business School Working Paper No. WP-1073-E
Number of pages: 24 Posted: 14 Dec 2014
Josep M. Rosanas and Natalia Cuguero-Escofet
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 80 (563,602)
Citation 2

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organizatinal justice, fairness, transfer pricing, goal congruence, management control systems

20.

Capability Building and Learning: An Emergent Behavior Approach

IESE Business School Working Paper No. 952
Number of pages: 31 Posted: 07 Jun 2012
University of Navarra - IESE Business School, University of Navarra, University of Navarra - IESE Business School and University of Navarra - IESE Business School
Downloads 57 (673,771)

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Capability building vs. economic performance, imperfect information, learning, bounded rationality

21.

Vilfredo Pareto as a Forerunner of Management. The Pareto Foundations of Some Management Theories

IESE Business School Working Paper No. WP-1311-E
Number of pages: 17 Posted: 07 Nov 2023
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 39 (790,089)

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bounded rationality, elites, organizational culture, Pareto, rationality, Theory-in-use, espoused theory

22.

Economism, Practical Wisdom and the Degradation of Moral Values with Management Techniques

IESE Business School Working Paper No. WP-1312-E
Number of pages: 16 Posted: 07 Nov 2023
Josep M. Rosanas
University of Navarra - IESE Business School
Downloads 36 (812,820)

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decision-making, incentives, indicators, practical wisdom, management tec, moral virtues

23.

Inequality, Economism and Bad Management

IESE Business School Working Paper No. WP-1306-E
Number of pages: 20 Posted: 07 Nov 2023
Natàlia Cugueró-Escofet and Josep M. Rosanas
University of Navarra, IESE Business School and University of Navarra - IESE Business School
Downloads 35 (820,657)

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inequality, happiness, fairness and justice, management techniques, neoliberalism, crisis

24.

Management Control Systems Before and after the Transition from a Communist to a Capitalist System: The Case of Albania

European Accounting and Management Review, Vol. 4, No. 2, 61-92
Number of pages: 32 Posted: 08 Aug 2018 Last Revised: 13 Feb 2019
Josep M. Rosanas and Enkelejda Ymeri
University of Navarra - IESE Business School and Universidad de Piura
Downloads 32 (845,161)

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Management Control, Economic Systems, Mission, Indicators, Formal Control, Informal Control, Budgeting

25.

The Relative Role of the Intellectual and Moral Virtues in Sustainable Management Decisions: The Case of Practical Wisdom and Justice

Number of pages: 26 Posted: 23 Sep 2020
Natàlia Cugueró-Escofet and Josep M. Rosanas
University of Navarra, IESE Business School and University of Navarra - IESE Business School
Downloads 24 (916,603)

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Justice; Fairness; Virtue ethics; Practical wisdom

26.

Control and Incentives in Organizational Design

285
Posted: 05 Jul 1998
J. E. Ricart and Josep M. Rosanas
University of Navarra - IESE Business School and University of Navarra - IESE Business School

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