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The procurement dilemma: short-term savings or long-term shareholder value?

Philippart, Michel - In: Journal of Business Strategy 37 (2016) 6, pp. 10-17

view of their role in corporate strategy. This study aims to understand if procurement professionals have evolved in the … creation by different levels of procurement staff. The answers were compared with responses of a reference group that comprised … business school students who had never been exposed to professional procurement as a function or skill. Findings The results …

Persistent link: https://www.econbiz.de/10014847338

The impact of CFOs' characteristics and information technology on cost management systems

Pavlatos, Odysseas - In: Journal of Applied Accounting Research 13 (2012) 3, pp. 242-254

Purpose – The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample of 100 leading hotels...

Persistent link: https://www.econbiz.de/10014837816

Explaining management accounting practices and strategy in Thailand

Nimtrakoon, Sirinuch; Tayles, Michael - In: Journal of Accounting in Emerging Economies 5 (2015) 3, pp. 269-298

Purpose – The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies. Design/methodology/approach – Contingency theory,...

Persistent link: https://www.econbiz.de/10014839458

The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

Amanollah Nejad Kalkhouran, Abolfazl; Hossein Nezhad … - In: Journal of Accounting & Organizational Change 13 (2017) 4, pp. 471-491

Purpose The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance. Design/methodology/approach A model is advanced...

Persistent link: https://www.econbiz.de/10014840610

Marketing Strategies for Mature Products in a Rapidly Developing Country: A Contingency Approach

Lee, Moonkyu; Lee, In‐Ku; Ulgado, Francis M. - In: International Marketing Review 10 (1993) 5

Reports the findings of a study that examined the relative impact of various marketing strategies on the performance of mature products in a rapidly developing country, South Korea, from a contingency theory perspective. The results indicate that the competitive environment of the maturity stage...

Persistent link: https://www.econbiz.de/10014827655

Spontaneity and international marketing performance

Souchon, Anne L.; Hughes, Paul; Farrell, Andrew M.; … - In: International Marketing Review 33 (2016) 5, pp. 671-690

Purpose The purpose of this paper is to ascertain how today’s international marketers can perform better on the global scene by harnessing spontaneity. Design/methodology/approach The authors draw on contingency theory to develop a model of the spontaneity – international marketing...

Persistent link: https://www.econbiz.de/10014828354

Organizing for post‐implementation ERP

Gallagher, Kevin P.; Coleman Gallagher, Vickie - In: Journal of Enterprise Information Management 25 (2012) 2, pp. 170-185

Purpose – The importance of involving subject matter experts (SMEs) in ERP implementations is well established. SMEs' knowledge of business and system processes are critical to conducting gap analyses and configuring enterprise systems. But what happens to SMEs on completion of the...

Persistent link: https://www.econbiz.de/10014859852

How do top- and bottom-performing companies differ in using business analytics?

Cao, Guangming; Duan, Yanqing - In: Journal of Enterprise Information Management 30 (2017) 6, pp. 874-892

Purpose Business analytics (BA) has attracted growing attention mainly due to the phenomena of big data. While studies suggest that BA positively affects organizational performance, there is a lack of academic research. The purpose of this paper, therefore, is to examine the extent to which top-...

Persistent link: https://www.econbiz.de/10014860122

Organisational Environment and Logistics Strategy: An Empirical Study

Kohn, Jonathan W.; McGinnis, Michael A.; Kesava, Praveen K. - In: International Journal of Physical Distribution & … 20 (1990) 2, pp. 22-30

The responses of 222 logistics managers in manufacturing firms were analysed to identify logistics strategies and evaluate relationships between organisational environment and logistics strategy. The findings were integrated with previous research to develop a contingency model of logistics...

Persistent link: https://www.econbiz.de/10014794237

Financial statement analysis of logistics service providers: ways of enhancing performance

Hofmann, Erik; Lampe, Kerstin - In: International Journal of Physical Distribution & … 43 (2013) 4, pp. 321-342

Purpose – Despite the relevance of financial information relating to logistics service providers (LSPs), recent research has paid little attention to the financial analysis of LSPs. The aim of this paper is to examine the balance sheet structure of LSPs in order to find out if there are...

Persistent link: https://www.econbiz.de/10014794717

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