Zusammenfassung Steigende Anforderungsprofile für Tourismusbetriebe im Kontext der Internationalisierung verlangen nach strategischen Ansätzen. Damit erhält die Strategiefähigkeit der Betriebe eine erhöhte Bedeutung bei Förderungen durch die Tourismuspolitik. Dieser Beitrag greift auf ein...

Purpose – The purpose of this paper is to study if and how the evaluation of the boards in the top Nordic male football clubs affects the boards’ composition and work. Design/methodology/approach – The study includes all the clubs in the two top divisions in each of the five Nordic...

This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship between the strategic management style of headquarters and the control approaches employed. The results show the...

Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Purpose – This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications....

Purpose – The purpose of this paper is to contribute a constructionist perspective to debates in the strategy literature about the ways in which managers conduct strategy work. The authors build on observations that fantasy plays a central role in strategy work and aim to focus on the ways in...

In recent decades British local government has been the subject of dramatic financial and political pressures. Explores the apparently inexorable rise of approaches dominated by demands for tight financial control and the discourse of “value for money”, before going on to consider some of...

Purpose – High performing firms have been associated with “quality” mission statements defined by the choice of components. In an attempt to extend our knowledge in order to give more legitimacy to these claims and also provide more local and relevant reference for Ghana‐based firms, the...

Purpose – The paper aims to: examine the evolution of Japanese corporate management (JCM); review the Japanese vs American corporate management model; discuss typical corporate strategy of Japanese companies; and evaluate emerging scenarios of JCM. Design/methodology/approach – The paper...