Purpose – Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...

Suggests that the process of transition and the hardening of the budget constraint in the former centrally‐planned economies of Eastern Europe recreates the link between an effective exchange process and business performance. Points out that this in itself creates the potential for marketing...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Purpose – Schumpeter claimed the entrepreneur to be instrumental for creative destruction and industrial dynamics. Entrepreneurial entry serves to transform and revitalize industries, thereby enhancing their competitiveness. The purpose of this paper is to investigate if entry of new firms...

Purpose – The purpose of this paper is to investigate the influence of temporal construal theory on entrepreneurial intention models using a three-country study. Inclusion of temporal construal theory in intent models would suggest path dependent influence on intent, and more specifically,...

Abstract The EU Taxonomy stands in sharp contrast to the principles of a market economy. It requires regulatory knowledge that cannot be expected to exist and hampers rather than stimulates entrepreneurial initiatives for coping with socially relevant scarcities. For all objectives addressed...