This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the...

This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the...

The volume presents and discusses a variety of recent developments and achievements in research on entrepreneurship. It aims at taking a systematic analysis of the theory and practice of entrepreneurship, especially in regard to nurturing strategic systems, governance arrangements, and...

Corporate Governance and Entrepreneurship -- Initially Distracted: The Influence of Boards on Agency Costs in Initial Public Offering (IPO) Firms -- Horizontal and Vertical Relationships in Developing Economies: Implications for SMEs’ Access to Global Markets -- Corporate Governance Systems:...