Purpose - The purpose of this paper is to highlight the limitations of currentaccounting practices in an inter-organisational context; introduce contemporarycosting approaches used in inter-organisational costing (IOC) programmes; andidentify the inhibitors of successful implementation of IOC...

This thesis tries to propose a list of Critical Success Factors (CSFs) in the formof CSFs framework for Enterprise Resource Planning (ERP) systemimplementation at Small and Medium sized Enterprises (SMEs).The researchdescribe in this thesis tries to test them by going through the experience of...

This thesis reports on the development of a performance improvement framework thatformally represents causal relationships between performance measures, factors ofperformance, improvement actions and the overall strategy of a business.The measurement of business performance has received...

Purpose – Measures and measurement systems must reflect the context to which they are applied, requiring that the contextual issues relating to retail shrinkage must be identified as a necessary precursor when measuring shrinkage. Without considering these issues any decision on which method...

This paper presents findings from research amongst European grocery retailers into their methods for measuring shrinkage. The findings indicate that: there is no dominant method for valuing or stating shrinkage; shrinkage in the supply chain is frequently overlooked; data is essential in...

This study aims at exploring ways to better manage organisational development andchange in practice. For project managers like myself it is important to gain a solidunderstanding about the drivers or inhibitors in these developments and changeprocesses. I was particularly interested in those...