The metamorphosis of the pure industrial economy, first into a hybrid of industrial and knowledge order and gradually into the prevalence of the latter segment, necessitates the transformation of measurement devices mainly because the measured quantities and qualities have in the meantime...

This study proposes a managerial accounting research design that bridges a gap between firm productivity based on frontier techniques and strategic management. In doing so, it operationalizes the theoretical frameworks based on the endogenous components of across-firms heterogeneous resources...

The abundance of traditional financial evaluation methods reflects historical performances. It is necessary to consider such elements which add value off-balance sheet towards growth. It is argued that there is the difference between book value and market value of a firm, and that difference...

This paper presents the Balanced Scorecard, a strategic control tool, which is quite famous globally. Its principle objective is to articulate the planning and control decisions. The Strategic Control and the Agency Theories constitute the foundation of this tool. But, in Northern Europe, some...

Lean manufacturing is implemented to improve any organizational performance so that its performance should be measured to assure the organizational goal attainment. But the past studies have not yet suggested any specific performance measurement system for lean manufacturing. Therefore this...

The EPC (Engineering, Procurement and Commissioning) project is a type of construction contract which requires many human resources with a lot of activities in its process. Due to the vast scope of the project, knowledge management holds an important role in the process. It is necessary to...