Purpose - The purpose of this paper is to highlight the limitations of currentaccounting practices in an inter-organisational context; introduce contemporarycosting approaches used in inter-organisational costing (IOC) programmes; andidentify the inhibitors of successful implementation of IOC...

Purpose: The purpose of this paper is to demonstrate the strategic alignment between product variety and supply chain (SC) focus through cost leadership or differentiation to improve business performance. Design/methodology/approach: The research investigated product variety-related...

This thesis tries to propose a list of Critical Success Factors (CSFs) in the formof CSFs framework for Enterprise Resource Planning (ERP) systemimplementation at Small and Medium sized Enterprises (SMEs).The researchdescribe in this thesis tries to test them by going through the experience of...

This thesis reports on the development of a performance improvement framework thatformally represents causal relationships between performance measures, factors ofperformance, improvement actions and the overall strategy of a business.The measurement of business performance has received...