Showing 1 - 10 of 2,646
This paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems (MACS) by emphasising the importance of the choice by which individual MACS are selected for interactive use. Using data from a...
Persistent link: https://www.econbiz.de/10012749917
for small- and medium-sized enterprises (SMEs) are not based on quantitative empirical evidence. We investigated the … efficiency gains and potential flexibility losses associated with formalizing managerial practices in SMEs. We propose that the … developmental stage of the firm may influence this trade-off. Based on a survey of 201 SMEs in Spain, we found that firms using BSC …
Persistent link: https://www.econbiz.de/10012946524
The purpose of this study is to examine the influence of entrepreneurial capability and innovation capability on sustainable organization performance, as well as to explore the role of innovation capability as a mediator in the relationship between entrepreneurial capability and sustainable...
Persistent link: https://www.econbiz.de/10014366059
Studies on capital structure show that firms with below-target debt are more willing to raise debt (if needed) compared to firms with above-target debt. In this paper, I examine how capital structure decisions affect R&D investment policies and firm innovation. I show that firms with...
Persistent link: https://www.econbiz.de/10013322384
Studies on capital structure show that firms with below-target debt are more willing to raise debt (if needed) compared to firms with above-target debt. In this paper, I examine how capital structure adjustments affect firm innovation. I show that firms with below-target debt (willing to raise...
Persistent link: https://www.econbiz.de/10014258251
Using a recent sample of hi-tech Chinese small and medium-size enterprises (SMEs), we examine whether family ….e. sales on the new products or technology. The cause of FBs' innovative behaviors may lie in financial constraints on SMEs …
Persistent link: https://www.econbiz.de/10012946614
Persistent link: https://www.econbiz.de/10009749968
This study addresses the types of innovation activity of SMEs (Small and medium-sized enterprises) in the European … types of innovation in SMEs and then investigate the relationship between the types of innovations and relevance of a given … found out that there are differences in the types of innovation activity of SMEs in the cross-country dimension. We have …
Persistent link: https://www.econbiz.de/10012384576
Persistent link: https://www.econbiz.de/10014467127
Recent research has show that management control systems (MCS) can improve performance in contexts characterized by high levels of task uncertainty. This seems to conflict with a second stream of research, which argues that MCSs risk undermining the intrinsic motivation needed for effective...
Persistent link: https://www.econbiz.de/10014204127