Hypercompetitive businesses are increasingly requiring the need for more rapid and sophisticated information and data analysis. This challenges management accounting's role in effectively supporting the management decision making process. The emerging area of business analytics can potentially...

Networked organizations are receiving increasing attention in the management literature because of their perceived success in terms of fast growth, increased flexibility and efficiency of operations, lower overhead costs, and effective competitive positioning. For all firms, the choice of which...

Despite the continued importance of outsourcing agreements as one form of inter-organisational relationship, there is growing evidence of failure amongst these arrangements. In turn, this has initiated a renewed concern about the mechanisms that govern and control inter-organisational networks...

Digital technologies and their applications are systematically altering established practices and making new ones emerge in different realms of society. Research in social sciences in general and management in particular is no exception, and several examples that span a variety of fields are...

This paper analyses and compares the informative capability of diffused financial ratios to point out future financial distress. A panel of 76 Italian food and beverage firms (6 bankrupt and 70 non bankrupt, from 1997 to 2001) was utilized and a set of 11 relevant financial ratios was...

The purpose of the paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. The paper reviews knowledge management and strategic cost management literatures to identify key elements that determine...

Starting from the weaknesses of traditional formal cost accounting systems, this article describes a possible integrative model based on synergies between the Strategic Cost Management approach and some Lean Management tools. This approach has been designed therefore to help enhance the...