Purpose – Use of e-learning opens up a whole new range of business expansion and internationalization opportunities for many companies including higher education institutions. The paper seeks to explore the challenges a business college may encounter using e-learning as internationalization...

In this study I aimed to describe and explain which factors affect entrepreneurship orientation. I expect that proactivity and entrepreneurial behavior is directly related, and country’s institutional factors play very important role on the entrepreneurship orientation. Therefore, I defined...

Rankings of strategy journals are important for authors, readers, and promotion and tenure committees. We present several rankings, based either on the number of articles that cited the journal or the per-article impact. Our analyses cover various periods between 1991 and 2006, for most of which...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...

Treasury allows to appreciate the enterprise's performance, having also a strategic role in terms of its training level and usage manners. Release (training) of treasury (cash-flow) is the proof of the strategic position of enterprise in relation to its products, its markets, its competitors and...

In the light of functional analysis, the company is vulnerable if used, for the most time part, to financing through bank loans in the short term. This item is highlighted by the study compared of variation of the operating revolving fund, with the variation of revolving fund need. In the frame...

The payment system represents a sum of instruments, procedures and infrastructure for money transfer. It is of great importance for all economic agents since it enables fast and efficient payments in the national economy as well as internationally. Electronic payment system functionality is...

The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires. Results show that hotel enterprises have a high fixed cost structure...

Logistics is one of the most important compenents in achieving the success for the firms in competition in the present day and that the employment of the qualified people who graduated from universities by firms in this field is crucial. For this reason, that the promising logistics managers...

Building on a framework that assesses the attractiveness of ‘political markets’ – where firms transact over public policies with government policy-makers – we develop hypotheses regarding the success or performance of firms’ nonmarket strategies. We propose that the ability of firms to...