The article shows a surprising way of how management consultant's daily practices play a role in managers' decisions. Beyond the traditionally recognized roles of consultants (high level staff, energy catalyst), we pinpoint the importance of information transmission and the ambiguity of this...

Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the...

Borders of countries and continents have become more and more blurred by now, while distances have turned out to be less important. Markets of continents or countries are not separated anymore therefore competition between companies has gotten fiercer and much faster than earlier. What kind of...