The first part of the paper presents the specificities of management control in service activities. The second part of the paper is more specifically dedicated to the assessment of discretionary activities; it proposes a general framework for the evaluation of discretionary activities before...

This case-study volume addresses key issues in organizational behaviour, organizational change and human resource management in a range of European organizations, including international companies in and from Europe. Topics covered include managing growth and "Europeanization" and managing decline

Managing international research projects in the academic field is far from being easy. Apart from the problems of language and semantics, it requires awareness not only of cultural differences but also of the different phases of such projects. The authors analyse and elaborate on each of these...

This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses...

This paper discusses the profitability of service offerings by small and medium sized industrial firms. The first part summarizes the main arguments supporting the theoretical debate. The second part presents the results of a field study made in six industrial SMEs; it highlights the...

Purpose The purpose of this paper is to contribute to the literature on institutional complexity by highlighting patterns of strategic behaviors of SMEs in institutional environments undergoing large scale transitions. Design/methodology/approach The paper uses five in-depth case studies of...