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Business model communication and financial performance in cross-national acquisitions

Malmmose, Margit; Lueg, Rainer - In: Journal of business models : JOBM 7 (2019) 5, pp. 70-89

Purpose: The purpose of this study is to explore the link between external business model communication and financial performance for ten cross-national acquisitions by Danish companies. Methodology: We tie stakeholder and shareholder theory to Magretta's (2002) model, which capture a holistic...

Persistent link: https://www.econbiz.de/10012220473

Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts

Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

Persistent link: https://www.econbiz.de/10014521377

Developing a performance measurement system for public research centres

Agostino, Deborah; Arena, Marika; Azzone, Giovanni; Dal … - In: The international journal of business science & applied … 7 (2012) 1, pp. 43-60

This study aims at developing a performance measurement system (PMS) for research and development (R&D) activities carried out by public research centres. Public research institutions are characterized by multiple stakeholders with different needs, and the management of R&D activities requires...

Persistent link: https://www.econbiz.de/10011894381

Managerial performance evaluation and organizational form

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1760-1794

Persistent link: https://www.econbiz.de/10014456785

The impact of management accounting practices (MAPs) on the business performance of small and medium enterprises within the Gauteng province of South Africa

Maziriri, Eugine Tafadzwa; Mapuranga, Miston - In: The journal of accounting and management : JAM 7 (2017) 2, pp. 12-25

Objectives: This study aimed at examining the impact of management accounting practices on the business performance of Small and Medium Enterprises in South Africa, Prior Work: In spite of the increasing research on SMEs, they seem to be a paucity of studies that have investigated the influence...

Persistent link: https://www.econbiz.de/10011758089

The performance indicators for the state health-related expenditures : lessons from OECD

Haas, Jakub; Gajdošová, Eva - In: European financial and accounting journal : EFAJ 11 (2016) 1, pp. 5-22

The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in … of the OECD member countries has adopted some type of performance budgeting. The paper focuses on the healthcare … expenditures of the Czech state budget, analyses long-term experience with performance budgeting in the U.S.A., Australia and New …

Persistent link: https://www.econbiz.de/10011526834