Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...

Purpose: Most of the extant literature on resilience builds on normative, conceptual or silo approaches, thereby lacking an integrative approach to cold chain logistics risks (CCLRs) and resilience. The purpose of this paper is to bridge the current research gap by developing a model, based on...

Purpose: The balanced scorecard (BSC) has been a popular management innovation in health care. Implementing an innovation like the BSC can change the professional subcultures of a hospital. The purpose of this paper is to measure subcultures to establish the level of change during the...

A case study provides an illustration of how implementation issues could limit adoption of even a welldesigned data warehouse system and, in tum, an overall customer relationship management program. Implementation problems with a new data warehouse are identified from the perspective of core...

The aim of this study was to examine innovation management practices of a large number of Australian companies in the manufacturing, services, computers, and construction sectors in order to determine the relationships between these practices and innovation performance in the mainstream (MIP)...