The article is devoted to Frank Donaldson Brown who is author of very frequent used model of decomposition return on investment (assets) and return on equity. First part describes his successful career of manager in E. I. du Pont de Nemours and Company and General Motors Corporation. Second part...

Probably more surveys have been undertaken on the use of capital budgeting techniques than on any other accounting and finance topic. Despite the many surveys a number of issues remain unresolved. The surveys have consisted of a sample of either very large or very small companies and...

This study analyzed state-level university-based efforts to increase manufacturing productivity through the transfer of technologies, such as robotics and microcomputers, to manufacturing establishments. A survey was conducted by phone interview of 15 state programs that were operating in 1985....

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Purpose – The purpose of this research is to provide empirical evidence on the relationships among new technologies, innovative work practices and upskilling in the Spanish case. Design/methodology/approach – Using detailed plant-level data from a survey of Spanish manufacturing firms, we...

The introduction of new microelectronic technologies in the manufacturing process forces companies to adapt human resource strategy to the changes in the workplace. While this subject has been widely researched from an operations management perspective, research from a human resource management...

Purpose – The purpose of this paper is to investigate the impact of managers’ perception of the importance of aspects of competition on levels of deployment of contemporary management accounting practices (CMAPs) and analyzing that impact on levels of implementation of innovative managerial...

La utilización por parte de las empresas de tecnologías de producción de base microelectrónica obliga a las organizaciones a la realización de actividades encaminadas a la adecuación de los recursos humanos a los cambios experimentados en los puestos de trabajo tras la inversión en los...

Recent studies of capital-skill complementarity suffer from several important empirical limitations and a theoretical framework that treats technological change as exogenous. This paper addresses some of these limitations using a new, detailed firm-level dataset on technology usage and labor...

Analysis of the strength of value drivers is crucial to understand their influence in the process of free cash flow generation. The paper addresses the issue of value driver measurement and ranking. The research reveals that, value drivers have similar pattern across industries. Furthermore, it...