Purpose – The purpose of this paper is to illustrate and argue for the necessity of deconstructing the entrepreneurship concept by analyzing entrepreneurial orientation (EO) at various levels of the business model. Design/methodology/approach – Literature review supplemented with five...

Purpose – Several studies have highlighted the importance of management accounting practices such as formal short-term planning and formal long-term planning for SME performance. However, few studies have considered what actually explains differences in the use of formal planning (from a...