Outsourcing is the strategic use of outside resources to perform activities that are usually handled by internal staff and resources. By using a well-managed outsourcing agreement, companies can gain in markets that would otherwise be uneconomical. This study was designed to explore why...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

A procedure to assess organizational effectiveness is proposed in this paper. An OE ÒmenuÓ of options is set out by which organizational performance can be measured. By using such a menu, managersÕ decision making, planning, and communicating with internal and external constituencies can be...

Although personal information privacy concerns have been around for years, the introduction of E-commerce and its associated technologies presents privacy concerns anew. The Fortune 500 represents traditional leadership in the use of technologies and business practices. This preliminary study...

This study examines how the Fortune 500 use transactional public Web sites (TPWS). It applies innovation diffusion theory to identify variables and construct a model to explain differences in adoption rates of TPWS across industries. The study finds high rates of TPWS adoption in the airline,...

This paper examines the sources of competitive advantage from a cross-functional perspective and presents a dynamic, general model of the tangible and intangible factors that lead to superior firm performance. We argue that superior performance results from the development of a complex,...