, with data collected from annual reports and from 103 top managers from a wide range of Finnish business unit headquarters …

governance mitigates the influence of subsidiary managers' informal power on capital expenditure. We conducted an empirical study … network power. We find that informal or personal power stemming from subsidiary managers' expertise and network are more … significant in influencing capital expenditure. Formal or positional power stemming from managers' hierarchical position and …

indicators). Findings – Our results confirm the following hypotheses: 1/ according to HR managers, the more advanced a company is … strategy, HR managers are interested in innovation indicators, while in those following a cost reduction strategy, HR managers … performance in HR managers’ opinion. It also shows that HR managers are conscious that HC measures should be aligned with strategy …

The focus of this study is on the challenges faced by managers in effectively dealing with the new management logic of …

analysis. This challenges management accounting's role in effectively supporting the management decision making process. The …