This paper aims to establish the basis for a new approach to the performance of small and medium sized enterprises (SMEs). The proposed approach emphasises the potential of the SME'S information system (IS) for enhancing performance, through its deployment for superior monitoring and control....

Cover -- How to Take Action for Successful Performance Management -- Contents -- Preface -- Acknowledgments -- CHAPTER 1: Introduction: Falconer Mitchell and Hanne Nørreklit -- PART I: Pragmatic Constructivism -- CHAPTER 2: The Four Dimensionsof Reality: Falconer Mitchell and Hanne Nørreklit...

The key conecpts of principal-agent analysis are utilised to investigate influences on venture capitalists' accounting information requirements as used in their dealings with investees. The findings are based on structured interviews held with twenty leading venture capitalists, managing funds...

This study examines the origins and characteristics of information systems of entrepreneurial firms going through that stage in their life cycle when serious growth ambitions are fuelled by an infusion of external capital. It does so by investigating the consequences of venture capital...

This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights...

This paper explores the relationship between research and practice in management accounting. It reviews the causes of a gap in communication between the researcher and practitioner constituencies and makes some proposals on how closure of this gap might be commenced.

This book presents up-to-date evidence on the issues facing financiers and intermediaries involved in venture capital and management buy-outs. It provides a comprehensive review of existing literature and an analysis of international trends in market development as well as a global comparison of...