Based on three case studies, a new Lean financial model is developed. This new model improves the organization by increasing Lean goal congruent behavior. The new financial (costing) model uses the waste categories known from Lean in order to create decision information for Lean decisions such...

This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the...

This paper aims to examine the basic functions performed by banks. It is argued that financial crisis has altered the traditional economics of banking in an important way. A key element of our paper is the use of a functional perspective to study the economics of banking. It is applicable at...

This paper aims to point out how standardization and financial innovation are putting under pressure the traditional economics of banking.It is argued that the progressive standardization and information technology innovation, with special reference to internal rating systems, risk management...

We study the effect of information technology (IT) investment and merger integration on the value derived from 118 mergers in the U.S. banking industry. We quantify integration depth based on expenditures in merger-related integration, and examine how pre-merger IT intensity of the acquiring...

The purpose of this exploratory study was to investigate different factors associated to the socially responsible processes of principal family business in Chile. The research was grounded on the Sustainable Family Business Theory and based in seven factors defined by The World Business Council...

Spanish Abstract: El presente trabajo busca analizar las características del financiamiento regional de las micro, pequeña y mediana empresa (MIPYMES) de servicios financieros considerando la distribución territorial de las regiones, así como algunos aspectos en lo geográfico, económico...

Spanish Abstract: La presente investigación se basa en analizar las características específicas de la distribución territorial de las micro, pequeñas y medianas empresas (MIPYMES) en la región donde se ubican y cómo influye en el crecimiento económico a nivel regional en el estado de...

The competitive dynamics of the UK's Creative Industries has changed considerably over the past decade and perhaps none more so than in the Publishing Industry. There is no doubt that this industry continues to undergo structural changes that compel firms to adapt and transform their business in...