Purpose: The purpose of this paper is to examine the role of strategic alliance (SA) and innovation on organizational sustainability using data from North American organizations listed in the Dunn-Bradstreet database. While organizational economic sustainability could be achieved in several...

Purpose – The purpose of this paper is to investigate the relationship between a company's customer‐related performance and its learning and growth capabilities. Design/methodology/approach – Four banks in Taiwan – Citibank, Chinatrust, Taipei Fubon Bank and Taiwan HSBC – have recently...

Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences and similarities in seemingly identical practices between countries provides the opportunity for improvement and...