This study develops a mathematical framework to analyze the time series of profitability ratios in the early stages of a startup. It is assumed that the expenditure of the startup grows at a steady rate and generates a proportionally identical flow of revenue in each period. The profitability in...

This study develops a mathematical framework to analyze the time series of profitability ratios in the early stages of a startup. It is assumed that the expenditure of the startup grows at a steady rate and generates a proportionally identical flow of revenue in each period. The profitability in...

This study is arguing that management would benefit in pricing decision from simple rules of thumb more than from complicated models. These rules are easy to use and they provide management with useful support to move towards optimisation and to diminish gap between theory and practice. This...

This study analyses the influence of contextual variables and managerial roles on the scope of job-relevant information in performance measurement. Five hypotheses are drawn for the effects on potential (intended) scope, real (existing) scope and difference (gap) between these scopes. Empirical...

This study analyses managers' (Chief Executive Officer (CEO)) satisfaction with strategic performance measurement systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance measurement systems on managers' satisfaction. Therefore, we...

This study analyses managers' (Chief Executive Officer (CEO)) satisfaction with strategic performance measurement systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance measurement systems on managers' satisfaction. Therefore, we...