Many researchers have highlighted the importance of strategy maps for improving organizational performance and providing an entire organization with a cognitive representation of its strategic objectives. However, arguing that strategy maps do not assign weight to each perspective, other...

Many researchers have highlighted the importance of strategy maps for improving organizational performance and providing an entire organization with a cognitive representation of its strategic objectives. However, arguing that strategy maps do not assign weight to each perspective, other...

The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi

With the changing conditions of business conduct, Industry 4.0 means a rapid development of new technologies, increased intensity of competition and evolving globalization, thus presenting enterprises with new challenges. There is a need to transform business models into open models that make...

Objective: The objective of the article is to investigate the extent and level of sufficiency economy philosophy (SEP) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand, and to test the influence of SEP practice on SMEs’...

This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias...

Recognizing the state of the universities and disrupting their functions by performance evaluation helps them adopt more appropriate educational, research and institutional policies to conduct a university system. In this paper, the importance of the services provided and the activities of the...