Purpose The aim of the paper is to provide some guidelines for using and not using knowledge-based strategies (KS) and for understanding the sustainability of such kinds of strategy. The paper proposes an accounting-based framework that can be used for this aim. The meaning of the guidelines is...

Purpose This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research....

Purpose – The purpose of this research is to evaluate the financial performance measures calculated and reported by the Economic Resource Service (ERS) from Agricultural Resource Management Survey (ARMS) data. The evaluation includes the calculation method and the underlying assumptions used...

Purpose – The aim of the paper is to investigate several aspects of bankruptcy prediction within both theoretical and empirical frameworks. In particular, it has focused on the comparison of different techniques used to forecast failure through a balanced sample of companies within a...

When bank managers are asked to comment on the bank’s performance over the past year, most would quote either their bank’s return on equity or return on assets. If these measures were higher than those of their peers, the bank is referred to as a high‐performance bank. The ratios involved...

Purpose The purpose of this paper is to examine and explain the complex interrelationships which influence the ability of firms to create value for their providers of finance and other stakeholders (loosely referred to in practice as “integrated thinking”). In doing so it examines the...

Purpose – The purpose of this paper is to draw attention to the implications of an e‐learning strategy – a strategy that is increasingly employed with greater intensity by many higher education institutions, by re‐examining the value creation process from a service‐dominant logic...

Purpose – The purpose of this paper is to investigate the managerial practices to assess value creation and value capture potential in longitudinal buyer-seller relationships, and proposes a framework for evaluating such potential for maximizing sales function efficiency....

Purpose The purpose of this paper is to analyze business model (BM) and intellectual capital (IC) of a firm with a focus on their common elements. The common bases in the field of strategic management for these two concepts are, among others, resource-based view, knowledge-based view,...

Purpose – While the great recession may have concluded more than a year ago, the lingering effects of state and local budget contraction and austerity are having a highly negative impact on libraries and librarians. The future for publicly funded libraries as institutions that promote...