This paper addresses the increasing use of network forms of governance and the challenges would-be network managers confront, including the persistent need network structures create to secure a modicum of internal goal alignment among participating members, the difficulty of establishing and...

Purpose: Managerial nonpecuniary preferences have been emphasised by the behavioural theories of nonprofit organisation but only weakly related to this organisation's market failure theories. The present paper aims to fill this gap by examining the ways in which the market failure‐addressing...

Strategic Information Systems Planning (SISP) has been among the highest ranked issues on management agendas for many years. As such, SISP should be a major concern for researchers as well. However, SISP does not play that important of a role in the academic discussion, at least in Germany....

This paper reports on the development and application of an instrument to evaluate the overall IT fitness of medium sized enterprises. The instrument was designed in 1997 as part of an applied research project with the close co-operation of scientists and consultants, as well as various market...

The core purpose of strategic information planning (SIP) lies in identifying future directions for investments in information technology, information systems and information supply that will assist an organisation to realise its business goals. SIP is a critical challenge and major concern to...

We use a panel of European firms to investigate the relationship between intangible assets and productivity. We disentangle between tfp and technology adoption, while available studies so far have considered only a notion of productivity conflating the two effects. To this aim, we estimate...

Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting relevant intangible property at affiliates with a...

In the course of raising external equity, e.g. from venture capitalists, a quantitative valuation is usually required for entrepreneurial ventures. This paper examines the challenges of quantitatively valuing platform technology based entrepreneurial ventures. The distinct characteristics of...

This chapter analyzes the effect of intangible investment on firm efficiency with an emphasis on its software component. Stochastic production frontier approach is used to simultaneously estimate the production function and the determinants of technical efficiency in the software intensive...

In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The main purpose of this paper is to test whether multinational enterprises use intangibles...