Purpose – Strategic plans are developed and executed by businesses in order to chart a course toward an idealized future destination for the organization. Normally, this means aspiring to become an industry leader or niche holder by increasing market share, developing customer loyalty,...

Purpose – The purpose of this paper is to highlight the impact of strategic plans in the planning of information services and systems in the University of Malawi libraries. Design/methodology/approach – A case study approach was used as the research design. Both qualitative and quantitative...

Develops a conceptual framework of global strategic alliances by using the hybrid type of organization as part of the framework. The framework illustrates the relationships of various characteristics that might be present in an industry and across national boundaries that would influence...

Businesses face increasing competition in local, international and global markets where responsiveness to changes within these markets is the key to success and survival. Consequently business strategies need to be consistently re‐defined to effectively reflect the different requirements of...

This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship between the strategic management style of headquarters and the control approaches employed. The results show the...

Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Purpose – This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications....

Purpose – The purpose of this paper is to contribute a constructionist perspective to debates in the strategy literature about the ways in which managers conduct strategy work. The authors build on observations that fantasy plays a central role in strategy work and aim to focus on the ways in...