Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

In today's challenging economic climate it is more important than ever for companies to acquire comparable competitive advantage in their market. While previous research has investigated the performance measurement of R&D as a whole organization, very little research has been done into the...

Purpose – The purpose of this article is to explore how the strategic change following a corporate takeover impacted the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement system (PMS). Design/methodology/approach – This paper...

This paper aims to measure the role of police modernization scheme in its performance in crime repression. We use output distance function as an analytical tool and estimate it using stochastic frontier analysis (SFA) framework in a ‘single stage’. We find that the police modernization...

This paper measures and compares volume flexibility across 500 Indian firms using financial statement analysis to derive useful insights. These firms from six broad sectors were classified into three categories on basis of sales revenues. The results suggest that small firms derive their volume...

Supply Chain Management (SCM) is a key strategic approach for increasing organisational effectiveness and the realisation of organisational goals. Effectively selecting and evaluating suppliers and managing their involvement in the supply chain are some of the capabilities that enable Original...

Purpose – There has been a period of slow but a steady increase in wage inequality in the Indian manufacturing sector since the mid-1980s, which has gone hand-in-hand with an increase in the relative employment of skilled workers across all industries in the same period. The purpose of this...