In universities, an important part of intellectual capital is the research‐ development‐transfer capital (R&D&T capital), due to the process of creation of scientific and technical knowledge and its transfer to the social environment. The aim of this paper is to identify the types of...

Purpose – This paper seeks to identify factors potentially conditioning firms’ financial internationalization. Companies often internationalize their financial areas as part of their larger internationalization strategy. In other words, such an initiative is associated with the...

Purpose – The number of wine tourists in Chile is still small even though investment in infrastructure, like cellars and wine routes, has been made in the last five years. A question is important to be answered at this point: is there a market for wine tourism in Chile, did the industry...

Purpose According to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support investors in assessing the future financial performance of organizations. This study aims to support the operationalization of...</ir></ir>

Purpose – This paper aims to explore the dynamics and performance of on-premise wine trade business. Design/methodology/approach – The study involved in-depth interviews with six on-premise businesses in Seoul, South Korea. The data obtained were methodically analysed to understand the...

Purpose – This paper aims to propose a method to assist organisations to develop their causal models, as well as to understand them, and to propose systems thinking as a method to achieve these objectives. Design/methodology/approach – The paper starts with a review of the literature related...

Purpose – This paper aims to explore the strategy development process followed by firms during the current economic and financial crisis through the relationship between changes in performance measures and strategic success factors. Design/methodology/approach – A survey to executives of...

Purpose – Seaborne trade accounts for 90 per cent of world’s total trade activity. Ship management is a highly skilled discipline with a high degree of complexity yet it has failed to follow with the same pace the advancements of performance measurement systems (PMSs) like other industries....