Showing 1 - 10 of 4,301
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...
Persistent link: https://www.econbiz.de/10010595591
"This article examines the consequences of contracting-out on the basis of the four criteria of efficiency, economy, effectiveness and equality (3 or 4 e's concept), which are borrowed from New Public Management research. The paper is based on 76 expert interviews and informative discussions...
Persistent link: https://www.econbiz.de/10010732102
, die die Lohnspreizung eindämmen, fördern zugleich Effizienz und Gerechtigkeit. …
Persistent link: https://www.econbiz.de/10008478851
implicitly assume that countries have a universal understanding of justice. But this assumption is rather questionable. With … regard to the existing cultural differences in the understanding of justice the transferability of elements of health care … systems is not always given. A transfer usually requires a thorough examination of the ideas of justice in each country. This …
Persistent link: https://www.econbiz.de/10008526896
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...
Persistent link: https://www.econbiz.de/10005063025
-specific antecedents which can be divided into those relating to change outcomes and those that focus on change implementation. Justice … employee perceptions of justice on resistance to change. The results of a survey of 100 employees in an Australian workplace … indicate that informational justice mediated the relationship between LMX and resistance to change. …
Persistent link: https://www.econbiz.de/10011166208
an organisation. Research limitations/implications – The study is limited to PCs within Australia and examines PCs rather …
Persistent link: https://www.econbiz.de/10010661218
Purpose – Stakeholder theory has been used extensively as it offers a way to address the changing demands in a dynamic business environment. This study aims to use stakeholder theory to analyze corporate environmental behavior by Australian listed companies. Design/methodology/approach – By...
Persistent link: https://www.econbiz.de/10008466085
industrial area in Western Australia has started the development of a sustainability roadmap centred on a set of sustainability …
Persistent link: https://www.econbiz.de/10010888512
paper were collected via a mail-out survey to Chief Financial Officers (CFO) of large charity organisations in Australia …
Persistent link: https://www.econbiz.de/10010610619