Purpose – The purpose of this paper is to examine the relative production efficiency of state‐wise clusters in the registered small‐scale sector in India. Design/methodology/approach – For this, data envelopment analysis under the assumption of variable returns to scale is used. Using...

Purpose – The paper's aim is to describe the problems encountered when a performance management system such as the balanced scorecard (BSC) is implemented in the culture of a developing country. Design/methodology/approach – The article is based on a case study of a government agency in...

Purpose – This paper aims at providing a new point of view in the comparison between the sectoral specialization of Italian firms and that of companies of some emerging countries, both apparently concentrating on so‐called traditional sectors. What is argued in this paper is that, even if...

Purpose – This study aims to develop a new reference framework which accounts for the motivations of headquarters (HQs) from developed countries and the roles of their subsidiaries established in developing countries. Design/methodology/approach – A multiple case studies approach was used...

Exports help developing countries to expand their production, promote industrialization and accelerate their economic growth. They played an important part in the economic transformation of Southeast Asian countries. The Generalized System of Preferences (GSP) is one of the ways in which...

Purpose – This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main objective of the study is to determine the...

Purpose – The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures. Design/methodology/approach – A qualitative case study research was conducted through interviews with the case company’s...

Purpose – This paper aims to investigate the joint effect of board characteristics on financial performance. Most of the existing literature implicitly assumes that the relationship between either board composition, or board leadership structure and financial performance is direct....

Purpose The purpose of this paper is to examine empirically the association between the adoption of international accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 developing countries with capital markets were used....