This study aims to highlight research opportunities using a portfolio of 29 relevant and aligned papers in strategic management from the perspective of the performance measurement. A constructivist methodology performs a content analysis of papers and the results present opportunities for...

Capabilities and their underlying knowledge assets represent a major competitive resource for knowledge-intensive organisations such as e-businesses. The research presented in this paper utilises a series of case studies to identify the key knowledge assets for e-businesses. The paper suggests...

The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The...

In this study, we empirically test the association of intangibles assets and profits, competitive advantages and their sustainability predicted by resource-based view of the firm in a sample of public Japanese firms. Our approach is based on two main variables: firm's profitability and...

Notwithstanding a growing interest in performance management systems for universities, little is known about their application to academic departments, public institutions dedicated to research. The purpose of the paper is the exploration of a specific performance measurement model - the...

The main purpose of the study is to analyse the role of performance measurement information in management, and what performance measurement information top managers use in their decision making. The study is a single case study of a company that manufactures kitchen fitments and operates in a...

The interest in performance measurement and management (PMM) has notably increased in the last two decades. The purpose of the paper is to revisit the research and knowledge base of the last two decades related to performance measurement and management and exploring the linkages with theories...

This paper proposes a method for PMS design in SMEs and an information system (IS) compatible with the PMS formulated using this method. It also discusses the barriers for PMS and software implementation in SMEs. Both the PMS design method and the IS requirements were based on a literature...

This paper examines the relationship between product quality, product innovation and process innovation, and the relationship between these three operational performance measures and business performance in terms of sales, profitability and market share. The impetus for this study was driven by...

Tenix won the ANZAC Ship Contract in November 1989 to build ten guided missile frigates for the navies of Australia and New Zealand. The ships are planned to have a service life of 25 to 30 years. Within this time period, there will be changes in the operational requirements for these vessels....