We investigate the effect of coach dismissals on team performance in the Colombian Professional Soccer League. We use 5,600 observations encompassing first-division games played between 2003 and 2010. Because firing a coach might depend on team performance, we use the number of remaining matches...

We estimate the effect of coach dismissals on team performance using data from the Argentine professional soccer league from 1991 to 2009. Because firing a coach might depend on team performance, we use the number of remaining matches in the season as a source of exogenous variation in the...

<Para ID="Par1">This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and...</para>

What was termed government-guided merger was a unique banking sector reform implemented in 2002 by the central bank of Malaysia guiding a larger number of depository institutions to form 10 large banks. This paper identifies the factors entering this massive merger exercise. Similar to the...

Is internet a simple stage, or a profound revolution, in the general evolution of the art and science of management? The goal of this paper is to present a synthesis of several years of observation and reflection on the new “space of freedom” resulting from the adoption of the internet....

Managerial performance and firm performance are two concepts in a strong correlation. The more managerial performance is higher with both shareholders are pleased because managers leading firms such manner that they are able to increase their performance (financial, social and environmental)....

This paper reviews the evidence on the rapid growth of top executive pay in the UK. It links this to developments in other countries, notably the USA, and examines various theoretical approaches to the determination of executive compensation. The authors argue that the popular belief (derived...

This meta-analysis is a critical comparison of three of quantitative synthesis. It applies some propositions of the Potsdam international consultation on meta-analysis, in the field of management control. Study design. After a traditional narrative review, three meta-analysis methodologies for...

If we can see the knowledge society as an essential part of the “external environment” of the firm management, that brings with it some specific opportunities and threats, we have to consider the intellectual capital – that integrates the two basic resources: knowledge and human – a key...

While previous contingency accounting studies conceived external environmental factors as affecting budgeting in terms of markets, technology, or task uncertainty, industrial relations environment has been rarely considered as an important influential factor in accounting research. Nonetheless,...