Franchising as a business model is present in the global economy in the current form from the 1950-ties and from the moment Ray Kroc started with McDonald's franchising system. Worldwide, this business model has proven itself an excellent way to grow and geographic expansion of the business....

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri's (2006) methodology...

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore,...

Bei der Nutzung von Cloud-Services besteht für Kunden das Risiko des Kontrollverlusts, da die Überwachung der Funktionalität der Cloud-Services überwiegend dem Cloud-Service-Anbieter obliegt und deshalb vom Cloud-Service-Kunden nur eingeschränkt verfolgt, überwacht und beeinflusst werden...

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

This study explored the application among Thai listed firms of four BSC attributes, i.e. translating strategy into operation terms, aligning the organizational units to the strategy, communicating strategy to employees, and providing feedback and learning. The study also provided evidence of key...

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven...

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial...

Purpose - The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance.Design/methodology/approach - The paper is...