Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...

This study explored the application among Thai listed firms of four BSC attributes, i.e. translating strategy into operation terms, aligning the organizational units to the strategy, communicating strategy to employees, and providing feedback and learning. The study also provided evidence of key...

The successful implementation of Balanced Scorecard (BSC) requires a positive attitude toward the BSC. Specifically, the BSC should be perceived as simple to use and of great usefulness. This study develops the measurement of BSC usage and examines whether the determinants impact the BSC usage...

This study aims to contribute to the knowledge about the impact of online education, induced by the Covid-19 pandemic, on the motivation of business and economics students. A survey was conducted with students from three higher education institutions located in Portugal, during the first...

El presente artículo no tiene la intención de ser un tratado sobre racionalidad, o de la razón, en él setoman elementos de la refl exión de pensadores de distintas disciplinas e indisciplinas, sobre todo deambientalistas para construir un concepto de racionalidad ambiental, como motivador y...

Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri’s (2006) methodology...

Based on a sample of 26 European passenger airlines, this study analyzes the development of airline business models over time. We used various distance measures to calculate concrete differentiation levels among these airlines between 2004 and 2012. The results indicate increasing similarity...

As the business market environment continues to shift and long-term stability is not easily attainable with the constant market disruptions and emerging regions. In order to compete on this platform, organizations must maintain flexibility within their business models and strategies to...

The Internet has made it relatively easy to start a new business. It is now possible to go after target markets that are extremely small. Resonance marketing can enable a small business to find new market niches and charge premium prices. The advantages of using resonance marketing to target...

The purpose of this paper is to discuss the features of leasing as a business model in the circular economy, which is presumed to support sustainable development by product recirculation and driving economic performance. In particular, this study highlights microeconomic benefits for listed...