Purpose – To explain the logic of value creation through increased organizational transparency of human capital. Design/methodology/approach – The authors compare the status of today's organizations with other areas of life where transparency has been a fundamental driver of efficiency....

Purpose – Little has been studied yet in terms of how communication nature influences change process. The purpose of this paper is to explore a case study that takes part in a broader research project, aimed to contribute in this direction. Design/methodology/approach – Mix methodology has...

Purpose – The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size. Design/methodology/approach – Data were collected...