Purpose – This paper investigates and reports on the management accounting practices in the British food and drinks industry.Design/methodology/approach – The data is generated by a large-scale postal questionnaire which was informed by preliminary interviews. Further interviews were carried...

Konditionen stehen im Mittelpunkt des Verteilungskonfliktes zwischen der Industrie und dem Lebensmitteleinzelhandel. Der Konditionenstreit behindert dabei gemeinsame Ansätze zur Optimierung der Wertschöpfungskette (z.B. Ansätze des Efficient Consumer Response). Erst langsam setzt sich die...

That childhood obesity is an alarming public health problem is clear and widely appreciated. What is altogether unclear is what our society should do about it. Some people think the solution lies in using tort law to sue McDonald's, Coca-Cola, and other corporations. We reject that notion....

The dynamic and often hostile competitive landscape of the twenty-first century has created significant threats to existing patterns of successful competition. A review of the extant literature and research about innovation and entrepreneurship identifies their importance to ensuring corporate...

Based on statistical analyses of the financial data, the study showed that organisational instabilitycharacterised the period under examination. On average, change of ownership or of management, or evenmergers or de-mergers occurred every 3.7 years. The “stable” periods are too short for...

A kilencvenes évtized első éveiben a külföldi tőkebefektetés egyik kiemelt cél-pontja az élelmiszeripar volt. A rendkívül gyors vállalat-felvásárlás és a megva-lósított tőkeemelés hatására 1993-ban a (vizsgált) élelmiszeripar összes jegyzett tőkéjének már 43...

The food industry faces many significant risks from public criticism of corporate social responsibility (CSR) issues in the supply chain. This paper draws upon previous research and emerging industry trends to develop a comprehensive framework of supply chain CSR in the industry. The framework...