Purpose – While laying the foundations of any libraries' collections, technical services (TS) play an important role in the expenditure of a library's materials and personnel budgets. Budgetary crises, increased user expectations, and growing workloads create challenges for TS to continually...

Purpose – The purpose of this paper is to examine two contrasting financially distressed companies in China and their restructuring strategies. Chinese firms are selected as providing a context where bankruptcy law is in its infancy and where the state is still heavily involved as a...

Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...

Purpose – The aim of this paper is to examine the impact of organisational restructuring on the devolution of HRM to middle managers in the Irish health service. Design/methodology/approach – The study involved interviews with a cross‐section of 48 HR and line managers in one area of the...

Purpose – The objective of this paper is to analyze whether the way that downsizing is implemented has any impact on the firm's performance. Design/methodology/approach – The sample under investigation consists of a set of Spanish companies, which downsized between 1995 and 2001. The paper...

Purpose – The purpose of this paper is to demonstrate how key strategic decisions are made in practice at successful FTSE 100 companies. Design/methodology/approach – The paper is based on a semi‐structured interview with the Chairman of Whitbread plc, Reed Elsevier plc, Mr Anthony...

Purpose – There are many reasons why companies drift – or plunge – into financial disaster. Factors such as market share loss, excess debt, management problems, technology changes or credit fluctuations can all play roles. In fact, the number of risks facing corporate officers is enormous...