This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...

This paper examines whether and, if so, why source country heterogeneity exists in foreign direct investment (FDI). Using detailed data on all Swedish firms for the period from 1996 to 2009, we find statistical evidence that affiliate performance differs systematically across source countries....

This paper evaluates the effect of diversification strategy on corporate value for a sample of Italian companies. It accounts for both the level of diversification and relatedness components. Empirical analyses show a U-shaped curvilinear relationship between diversification and value. In...

Drawing upon the literature on knowledge management, leadership, and innovation, this study investigates the possible associations among customer knowledge management, knowledge-oriented leadership, innovation quality, and firm performance in 283 small and medium-sized enterprises (SMEs) in...

Entrepreneurial orientation (EO) is associated with superior performance, although the mechanisms through which EO translates into an advantageous market position are still poorly understood. Drawing on EO and resource-based theory (RBT) literature, this study highlights the role of a systemic...

This study investigates the impact of financial resource availability on entrepreneurial orientation (EO), customer orientation (CO) and on growth in small- and medium-sized enterprises (SME) in Austria and Hungary. Structural equation modeling revealed that financial resource availability is...

This study investigates the impact of financial resource availability on entrepreneurial orientation (EO), customer orientation (CO) and on growth in small- and medium-sized enterprises (SME) in Austria and Hungary. Structural equation modeling revealed that financial resource availability is...

This paper examines whether and, if so, why source country heterogeneity exists in foreign direct investment (FDI). Using detailed data on all Swedish firms for the period from 1996 to 2009, we find statistical evidence that affiliate performance differs systematically across source countries....

This study investigates the impact of financial resource availability on entrepreneurial orientation (EO), customer orientation (CO) and on growth in small- and medium-sized enterprises (SME) in Austria and Hungary. Structural equation modeling revealed that financial resource availability is...

Discontinued operations should reflect a strategic shift of resources that will help to improve future firm performance. A shift of fixed cost allocation from discontinuing or disposing of a line of business is discussed in management text books, and such decisions are complex and affect the...