agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …

Entrepreneurial orientation (EO) is at the forefront of research in corporate entrepreneurship. Miller's founding study … characteristics were also included in this study, correlating entrepreneurship to organicity in dynamic environments, entrepreneurship …

Entrepreneurial growth of the firm calls for insights from corporate entrepreneurship research, a rapidly developing … understood when we consider the stakes: knowing what leads to corporate entrepreneurship would enable practitioners to identify … really two distinct paths to entrepreneurship? Could there be a link between them? This conceptual paper ambitions at a …

development within the small and medium sized family firm. Due to its founding characteristics, family SME seems to be a closed … level, conservative family SME favorites its actual markets, customers and products and globally is unwilling to change and … influencing the processes of development of knowledge within family SME is the independence orientation. This orientation is a …

of management accounting innovations diffusion. The diffusion process is examined through a social network of nodes and … controversy that is often inherent to management accounting innovation and change. Initially, organizational actors can be in …. This research aims at exploring the effects of uncertainty, trust, structure and perception of a management accounting …

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by … accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This … paper investigates how accounting choices meet the information needs of various stakeholders. Analyzing the R&D policy of …