Creative regions are nowadays seen as strategic areas for a fierce – and often global – competition. This paper aims to provide an operational assessment framework for judging the innovation potential of competing regions on the basis of indicators that mirror the indigenous regional...

With the population in the U.S. and other countries ageing rapidly, the burden of future pension liabilities is ever increasing. In recent years, governments and companies have become much more aware of the inherent risks that are involved. As a consequence, there is a worldwide tendency to...

Interfirm relationships introduce new challenges for management accounting. One such challenge is to provide the information for the coordination and optimization of activities across firms in a value chain. In literature it is argued that a value chain analysis is a method to meet this...