Purpose The purpose of this paper is to analyze the relevant aspects that influence foreign subsidiary’s performance and remain how they retain competitiveness in international markets during economic crisis. To investigate this effect, this research analyzes the behavior of Japanese...

Purpose The study draws on the resource-based view and the contingency view of strategy. The purpose of this paper is to contribute to international strategy literature by extending the current understanding of foreign subsidiary’s competitive strategy in terms of cost leadership and product...

Purpose – There is a lack of research on how the industrial firm's international strategy is associated with basic and advanced value-adding modes of the wholly owned foreign subsidiary. The purpose of this paper is to fill the gap by answering two questions: how are relatedness between the...

This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship between the strategic management style of headquarters and the control approaches employed. The results show the...

Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications....

Purpose – The purpose of this paper is to contribute a constructionist perspective to debates in the strategy literature about the ways in which managers conduct strategy work. The authors build on observations that fantasy plays a central role in strategy work and aim to focus on the ways in...

In recent decades British local government has been the subject of dramatic financial and political pressures. Explores the apparently inexorable rise of approaches dominated by demands for tight financial control and the discourse of “value for money”, before going on to consider some of...

Purpose – High performing firms have been associated with “quality” mission statements defined by the choice of components. In an attempt to extend our knowledge in order to give more legitimacy to these claims and also provide more local and relevant reference for Ghana‐based firms, the...

Purpose – The paper aims to: examine the evolution of Japanese corporate management (JCM); review the Japanese vs American corporate management model; discuss typical corporate strategy of Japanese companies; and evaluate emerging scenarios of JCM. Design/methodology/approach – The paper...