Josep M. Rosanas

University of Navarra - IESE Business School

Professor Emeritus

Avenida Pearson 21

Barcelona, 08034

Spain

  • University of Navarra - IESE Business School

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    • Tel: 34 932534200
    • Fax: 34 932534343
SCHOLARLY PAPERS

23

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7

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12

Scholarly Papers (23)

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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 1,000 (25,888)
Citation 1

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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 380 (90,935)
Citation 2

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

3.

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 321 (110,080)

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

4.

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 210 (168,998)

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

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 210 (168,998)
Citation 5

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

6.

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 154 (222,206)

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

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 151 (225,809)

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organizational justice, fairness, goal congruence, management control systems

8.

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

Downloads 125 (262,233)

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 125 (263,267)
Citation 1

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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

9.

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 120 (270,263)
Citation 3

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

10.

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 95 (317,015)

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

11.

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 86 (337,739)
Citation 1

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

12.

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 85 (340,170)

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

13.

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 74 (368,600)

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Ethics, Virtues, Prudence, Practical Wisdom, Justice

14.

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 67 (389,127)

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15.

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

Downloads 54 (432,631)
Citation 3

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 28 (564,997)
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 26 (578,051)

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

16.

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
Natàlia Cugueró-Escofet, M Angels Fito and Josep M. Rosanas
University of Navarra, IESE Business School, Independent and University of Navarra - IESE Business School
Downloads 48 (455,205)
Citation 1

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Trust, Management Control Systems, Justice, Goal Congruence

17.

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 44 (471,704)
Citation 2

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

18.

Capability Building and Learning: An Emergent Behavior Approach

IESE Business School Working Paper No. 952
Number of pages: 31 Posted: 07 Jun 2012
Rafael Andreu, Josep Riverola, Josep M. Rosanas and Rafael De Santiago
University of Navarra - IESE Business School, University of Navarra, University of Navarra - IESE Business School and University of Navarra - IESE Business School
Downloads 30 (538,344)

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

19.

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 9 (678,057)

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

20.

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 8 (685,320)

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Management Control, Dehumanization, Practical Wisdom

21.

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

Number of pages: 31 Posted: 23 Feb 2021
Rafael Andreu Civit, Josep M. Rosanas and José Antonio Segarra
University of Navarra, IESE Business School, University of Navarra - IESE Business School and University of Navarra, IESE Business School
Downloads 2 (732,546)

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

22.

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 1 (744,440)

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Justice; Fairness; Virtue ethics; Practical wisdom

23.

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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