Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments. Design/methodology/approach: A...

The literature related to benchmarking practices and theory was reviewed from 1986 to 2000. The earlier stages of benchmarking developments stressed a process and/or activity orientation. Recently, however, the scope of benchmarking appears to have expanded to include strategies and systems....

Investigates several facets of the implementation of just‐in‐time (JIT) using a two‐tiered empirical approach that included a field study and a mailed survey. The 277 respondents to the survey included 130 manufacturing organizations, 61 service organizations and 86 public sector...

Purpose – The purpose of this paper is to analyze and benchmark the strategic approaches utilized by Portuguese small and medium enterprises manufacturing organizations in response to the competitive pressures in the European and global markets. Design/methodology/approach – For the purpose...

Purpose – This paper aims to examine, the specific literature related to performance measurement in the service sector. In the process, it also aims to classify and examine innovative approaches and models utilized to measure performance in service operational settings. Based on this...

Purpose – The purpose of this paper is to offer small to medium‐sized organizations (SMOs) with global business aspirations an innovative approach to performance measurement and management. Design/methodology/approach – The first phase of this research is based on a literature review. The...

Purpose – The purpose of this paper it to examine Electronic commerce (e-commerce) practices of Iranian business organizations, as a “traditional” business culture, as it compares to a “developed” business culture such as the one existing in business organizations in the USA....