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This paper presents the Balanced Scorecard, a strategic control tool, which is quite famous globally. Its principle objective is to articulate the planning and control decisions. The Strategic Control and the Agency Theories constitute the foundation of this tool. But, in Northern Europe, some...
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Die zunehmende Bedeutung des Dienstleistungssektors in der Wirtschaft führt dazu, dass das Konzept der Unternehmensnetzwerke in diesen Sektor übertragen wird. Da der Wissenstransfer zwischen den Netzwerkpartnern im Dienstleistungssektor als strategischer Erfolgsfaktor angesehen wird, kommt es...
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Most, if not all, management control tools were formulated for firms employing an industrial value creation logic (i.e., Ford, McDonald’s, and Wal-Mart). We argue that given the growth, both in number and importance, of firms employing a knowledge value creation logic (i.e., Accenture, Goldman...
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