Following a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of twelve SMA practices are reported. The survey sample comprises large companies in New Zealand, the...

While many marketing models ignore the influence of financial variables on a firm's marketing strategy, this paper explores the effect of debt on the profit maximizing price for a new product. We assume a duopolistic market structure in which two firms produce a heterogeneous new consumer...

Die strategische Gruppenforschung zählt seit etwa zwei Jahrzehnten zu den intensiv diskutierten Konzepten der Wirtschaftswissenschaften. Obwohl gegenwärtig Anstrengungen unternommen werden, durch die Rezeption theoretischer Konstrukte und Methoden aus Nachbardisziplinen den Erkenntnisstand zu...

Formatively-measured constructs (FMCs) are increasingly used in marketing research as well as in other disciplines. Although constructs operationalized by means of formative indicators have mostly been placed in exogenous positions in structural equation models, they also frequently occupy...