A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars...

The main aim of this paper is to test the validity of the stakeholder approach in a historical context (16th and 17th century), very different to the one in which the theory was originally developed and has normally been used. For this purpose, the paper deals with management in the Osuna Ducal...

Using the resource-based view, this paper aims to provide a better understanding of the effect of knowledge on innovation. With this general aim in mind, we relate knowledge’s nature (tacit vs. explicit) and the process (e.g., knowledge exchange and combination) to innovation. Using a sample...

This paper applies a new quality measurement methodology to measure the quality of the postgraduate courses. The methodology we propose is the Academic Quality Measurement (AQM). The model is applied to several simulated data sets where we know the true value of the parameters of the model. A...

When developing a new venture, a company is faced with the problem of balancing between its autonomy and its control. Utilizing both transaction-cost and resource-based theories, we analyze how entrepreneurial managers’ perceptions of the strategic relationship between firm and corporate...

The purpose of this paper is to analyse the perception of institutional pressures on employers to improve work-life balance, and to classify organizations according to those perceptions. Using survey data from 146 Spanish private firms in two different industries, the cluster analysis clearly...

While there is robust empirical evidence that firm patenting is positively associated with various measures of overall performance and competitiveness, less is known about what determines the patenting choice. For this reason, this paper examines whether R&D expenditure and the type of knowledge...

Este trabajo pretende explorar las presiones institucionales que reciben las empresas para favorecer la conciliación de la vida profesional y personal de sus trabajadores, y su efecto sobre la adopción de medidas y su uso real por parte de los empleados. La presencia de trabajadoras y...

Despite 20 years of research into various aspects of the ‘Market Orientation’ (MO) construct, dubiety persists regarding the existence, nature and significancy of the relationship between market orientation and firm performance. In order to get more evidence some authors suggest including...