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The effects of the strategy and goal on business performance as mediated by management accounting systems

Nimnual Visedsun; Kanitsorn Terdpaopong - In: Economies : open access journal 9 (2021) 4, pp. 1-17

Previous research in the literature often investigated the associations between management accounting systems and the …' performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and … strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the …

Persistent link: https://www.econbiz.de/10012631735

Understanding the antecedents and consequences of sustainable competitive advantage : testing intellectual capital and organizational performance

Astuti, Partiwi Dwi; Datrini, Luh Kade; Chariri, Anis - In: Economies : open access journal 11 (2023) 4, pp. 1-14

This study aimed to investigate the relationship between intellectual capital (human capital, relational capital, and structural capital) and sustainable competitive advantage, and the relationship between sustainable competitive advantage and organizational performance. The sample used was 308...

Persistent link: https://www.econbiz.de/10014318265

Revisiting the impact of corporate carbon management strategies on corporate financial performance : a systematic literature review

Sitompul, Maruli; Suroso, Arif Imam; Ujang Sumarwan; … - In: Economies : open access journal 11 (2023) 6, pp. 1-21

The objective of this research is to examine the relationship between carbon management strategies in corporations and … short and long-term perspectives. These findings suggest that adopting carbon management strategies predominantly has a … carbon management strategies. These insights will be valuable for business managers and policymakers, aiding them in …

Persistent link: https://www.econbiz.de/10014321137

Strategic entrepreneurship and the performance of women-owned fish processing units in Cibinong District, Bogor Regency

Yudhanto, Aditya Ari; Rochima, Emma; Rivani - In: Economies : open access journal 11 (2023) 3, pp. 1-19

Strategic entrepreneurship refers to the ability of an MSME to investigate potential entrepreneurial ventures while exploiting its current competitive advantages. Academics and practitioners have offered models to deconstruct strategic entrepreneurship; however, there are few distinctive...

Persistent link: https://www.econbiz.de/10014231007

The relationship between innovation and the performance of small and medium-sized businesses in the industrial sector : the mediating role of CSR

Becerra-Vicario, Rafael; Ruiz-Palomo, Daniel; … - In: Economies : open access journal 11 (2023) 3, pp. 1-18

This paper analyses the effect of innovation on the performance of Small and Medium Enterprises (SMEs) and how Corporate Social Responsibility (CSR) mediates this relationship. In order to evaluate our assumptions, a partial least squares structural equation model (PLS-SEM) was applied to a...

Persistent link: https://www.econbiz.de/10014231067

Aspects affecting growth of family businesses

Novotná, Katarína; Lušňáková, Zuzana; Hanová, Martina - In: Economies : open access journal 10 (2022) 10, pp. 1-11

Family businesses form an inseparable part of each national economy. Therefore, it is necessary to pay significant attention to the aspects that will affect their growth and sustainability in the future. The main aim of this paper is to verify the implementation of key aspects within the...

Persistent link: https://www.econbiz.de/10013498972