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There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
. While we were performing the research we explored the goals of strategy and the harmony of controlling works with the … controlling system supporting items. In our study cases we made several qualitatives interviews and analyzed the value creation …
Persistent link: https://www.econbiz.de/10011250336
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
Agricultural producers have used futures markets to manage price risk, confident that 1) cash and futures prices move together over time, 2) cash and futures prices converge as the contract approaches expiration, and 3) funds held in margin accounts as a performance bond were secure in...
Persistent link: https://www.econbiz.de/10010880626
present geographical indications as a powerful marketing strategy for competitiveness of the wine sub-sector in Republic of … descriptive analysis to make a relation between industrial property, marketing and competitiveness of wine sub …, supported by strong marketing strategy, should be considered as a risky process, if the legal protection of industrial property …
Persistent link: https://www.econbiz.de/10010882196
establish economically sustainable collaborative marketing groups. We propose a new way to fund the establishment of these … additional support. Furthermore, we propose that the more successful farmers levy themselves to establish and maintain marketing … marketing groups by providing long-term technical assistance as well as social facilitators to develop trust and maintain unity …
Persistent link: https://www.econbiz.de/10010909571
This study examines the relationship between generic advertising and perceived value for 100 percent orange juice using data from a survey on consumption, perceived value, advertising awareness, and other key measures. We investigate the relationships between consumption and perceived value and...
Persistent link: https://www.econbiz.de/10010911102
the following four different dimensions: (1) general features of a website; (2) wine tourism; (3) marketing; and (4 …
Persistent link: https://www.econbiz.de/10010915023