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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
The importance and challenges of supplier–customer cooperation has been widely recognized in the academic literature but the dynamics of such relationship remain understudied. We do not yet fully understand how customer–supplier relationship should be pursued in order to co-create mutual...
Persistent link: https://www.econbiz.de/10011011111
Competitive intelligence as part of knowledge management is still in its infancy. This paper aims to identify the critical success factors and best practices of competitive intelligence through analyzing the experiences of several organizations. The paper starts by defining what is knowledge can...
Persistent link: https://www.econbiz.de/10010541134
This paper examines the sources of competitive advantage from a cross-functional perspective and presents a dynamic, general model of the tangible and intangible factors that lead to superior firm performance. We argue that superior performance results from the development of a complex,...
Persistent link: https://www.econbiz.de/10010610989
Performance management literature often presents a 'how-to', discussing solitary concepts and practices that are labelled as keys to optimisation. When coupled with lay literature and performance management software, these solitary concepts incorporate a cookbook approach that nullifies the...
Persistent link: https://www.econbiz.de/10010669247
The autotelic capabilities framework based on a multiple-case exploratory research is a first endeavour to describe the nature and dimensions of the entrepreneurial capabilities, necessary for new low-tech but knowledge-intensive ventures to create strong and knowledge-based competitive...
Persistent link: https://www.econbiz.de/10010670101
The concepts, theory and practice of strategic management have become prominent in modern management literature especially in this new millennium for one obvious reason: that is, because of the complex, nebulous and dynamic nature of contemporary corporate governance. This phenomenon has in turn...
Persistent link: https://www.econbiz.de/10010635741
The competitive strategies are the potential options for a business in order to compete better in specific markets, with given products or services, in such a way that the business generates a beneficial competitive position for itself. Even when the business intends to compete in a regional or...
Persistent link: https://www.econbiz.de/10008505758