Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri's (2006) methodology...

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore,...

Bei der Nutzung von Cloud-Services besteht für Kunden das Risiko des Kontrollverlusts, da die Überwachung der Funktionalität der Cloud-Services überwiegend dem Cloud-Service-Anbieter obliegt und deshalb vom Cloud-Service-Kunden nur eingeschränkt verfolgt, überwacht und beeinflusst werden...

The present study advances in the research about identification of entrepreneurial opportunities, by analyzing the moderating effect that social network's size and strength may have on the relationship of prior knowledge and alertness with opportunity identification. We draw on a sample made up...

Coworking spaces (CWS) are open creative labs that provide a community-like environment and the necessary surroundings for their users to build and maintain networks with different actors inside and outside the CWS. With a wide variety of knowledge and skills available in trusted surroundings as...

An extended technology acceptance model for matchmaking tools in coworking spaces is presented and tested among 92 German coworkers. Advancing previous research, hedonic and community-related aspects are integrated into a framework based on the extended unified theory of acceptance and use of...

Learning is an issue of critical importance for small enterprises. The aim of this article is to explore the organizational learning processes of such enterprises, in order to identify the potential implications for the economic higher education. The topic is approached from a multi-fold...

Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis as well as the needs of management for the information's necessary to make business decisions. Accounting education is not only important for accounting profession but should be...

Franchising as a business model is present in the global economy in the current form from the 1950-ties and from the moment Ray Kroc started with McDonald's franchising system. Worldwide, this business model has proven itself an excellent way to grow and geographic expansion of the business....