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 study explores how contingency misfit can possibly be compensated. The paper particularly focuses on stakeholder enactment as a dynamic adaptation mechanism to overcome configurational misfit. By analyzing data from 238 firms located in eight countries, our study shows that stakeholder...

Migrant entrepreneurship represents a topic of a high societal and academic significance. For a host country, immigrant entrepreneurs' endeavours are, in many cases, an under-utilized lever for local and regional economic revival. Based on a complex field research carried out between July 2017...

Despite the attention paid by academics to the study of the determinants and growth consequences of entrepreneurs' planning behavior, the convenience of engaging in planning activities is still an open debate in the entrepreneurship literature. In this paper, we analyze how institutional and...

Objective - The vital role of entrepreneurial orientation (EO) on firm performance has been widely studied in developed countries. Most studies have found a positive linear relationship between EO and firm performance. However, the empirical findings are inconclusive. According to the recent...

The factors that determine firms' levels of internationalization remain a focal area of international business research. Within this research stream, studies building on the upper echelons theory have investigated the influence of the demographic characteristics of the top management team (TMT)...

This paper reports the results of an original empirical study of the relationship between intellectual property and the financial performance of technology firms in the bioscience-technology industries. The study found a statistically significant positive relationship between the firms'...

Although the resource-based view (RBV) of the firm is one of the most accepted theories of strategic management, it has been criticized for its limited empirical support. The RBV basically predicts the relationship between the firm's resources and its performance. This study argues that it is...

The paper elaborates on succession planning among Polish family businesses. Research survey was conducted on a random sample of 496 family enterprises in first quarter of 2009 (first phase, survey) and 61 family enterprises in third quarter of 2009 (second phase, in-depth-interview). The main...

A number of theories postulate the influence of industry factors and various forms of organizational capital on the strategies and performance of small firms. This study is an empirical test of such assertion by examining how industry and firm-related factors as well as managerial attributes...