Purpose: The purpose of this study is to explore the impact of the decision to adopt environmental practices in small service companies given that most of the studies on environmental practices focus on the industrial sector and on larger companies. Design/methodology/approach: This work is...

Purpose The purpose of this paper is to identifying, discussing and analyzing the existing education and training programs related to quality management system (QMS) in Spain. Design/methodology/approach Exhaustive search of the education system database was used to map the multifaceted of...

Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably...