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There has been discussion whether corporate decision-making can be helped by decision support systems regarding qualitative aspects of decision making (e.g. trouble shooting)(Löf and Möller, 2003). Intelligent decision support systems have been developed to help business controllers to perform...
Persistent link: https://www.econbiz.de/10009438005
This paper focuses on information sharing with key suppliers and seeks to explore the factors that might influence its extent and depth. We also investigate how information sharing affects a company’s performance with regards to resource usage, output, and flexibility. Drawing from transaction...
Persistent link: https://www.econbiz.de/10009438006
This paper focuses on information sharing with key suppliers and seeks to explore the factors that might influence its extent and depth. We also investigate how information sharing affects a company’s performance with regards to resource usage, output, and flexibility. Drawing from transaction...
Persistent link: https://www.econbiz.de/10009438007
The economic environment of today can be characterized as highly dynamic and competitive if not being in a constant flux. Globalization and the Information Technology (IT) revolution are perhaps the main contributing factors to this observation. While companies have to some extent adapted to the...
Persistent link: https://www.econbiz.de/10009438107
The new edition of this widely used and respected introductory accounting textbook continues to provide students and academics with a well written and accessible resource, with ample illustrations and applications to business for a first study of accounting. The text effectively maintains the...
Persistent link: https://www.econbiz.de/10009438249
We investigate the transparency of executive stock option disclosures of Australian firms for the financial years ending 2000 and 2002. Transparency is measured using an index based on the requirements of the accounting standards dealing specifically with the disclosure of executive stock...
Persistent link: https://www.econbiz.de/10009483223
discharge their accountability for these funds through reporting guidelines issued by the government funders. This paper … examines the financial accountability requirements of government funders, in one jurisdiction in Australia to support the … tool on the sector. This emphasis detracts from the development of the ?downward and internal? mechanisms of accountability …
Persistent link: https://www.econbiz.de/10009483250
Early models of bankruptcy prediction employed financial ratios drawn from pre-bankruptcy financial statements and performed well both in-sample and out-of-sample. Since then there has been an ongoing effort in the literature to develop models with even greater predictive performance. A...
Persistent link: https://www.econbiz.de/10009483295
In recent years, the value of business planning for new business ventures and small firms has been the subject of debate amongst entrepreneurship researchers (Brinckmann et al 2010: 24). Drawing on institutional theory, a number of writers suggest that business planning is primarily used to...
Persistent link: https://www.econbiz.de/10009483345
Since 1992, New Zealand has engaged in a sector-neutral approach to accounting standard setting ? where a transaction is accounted for based on its underlying economic nature rather than on the type of entity undertaking it. Underpinned by the premise that GAAP can be generalised across the...
Persistent link: https://www.econbiz.de/10009483365