Digitalisierung bzw. digitale Transformation sowie Nachhaltigkeit zählen gegenwärtig zu den wichtigsten globalen Megatrends. Die zunehmende Digitalisierung bringt vielfältige positive Entwicklungen und zugleich auch zahlreiche negative Folgen im Kontext einer Entwicklung zur Nachhaltigkeit...

We investigate and find out the inner differences between stand-alone firms and those participating to Productive Chain Networks (PCNs) as far as ownership and corporate governance characteristics are concerned. PCNs are typical Italian economic realities made of small and medium enterprises...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

The article examines the essence, main principles and objectives of the management policy at the enterprise. Author investigates in the position of management accounting in the enterprise management and structures the levels of management of the economic entity. A conceptual framework of...

Nach einhelliger Meinung zeichnen sich mittelständische Unternehmen vor allem dadurch aus, dass hier Eigentum und Leitung der Unternehmen in einer Hand liegen. Aber in der empirischen Mittelstandsforschung sowie beinahe allen Berichten, die sich mit der tatsächlichen Größe und der Bedeutung...

Effectiveness and efficiency oriented thinking supplements more and more management decisions in the educational context. This development is not only based on socio-economic changes like the decreasement of public funds. The market of educational services grows also constantly and privat...

Dieses Papier beschäftigt sich mit dem Produktportfolio-Management (PPM) und seiner Rolle im Zeitalter der Digitalisierung. Während einige betonen, dass strategische, langfristige Planung und PPM in Zeiten kürzerer Produktlebenszyklen, digitaler Innovationen und disruptiver Geschäftsmodelle...

The aim of this study was to show the current state of scientific research regarding wine tourism, by comparing the platforms of scientific information WoS and Scopus and applying quantitative methods. For this purpose, a bibliometric study of the publications indexed in WoS and Scopus was...

The aim of this article is to contribute to the literature by identifying and analyzing possible combinations between critical knowledge management processes (absorptive capacity, knowledge transfer and knowledge application), which will result in the creation of superior customer value. The...

This study analyses the presence of gender segregation in Spanish exporting firms. Both women’s access to managerial positions (vertical segregation) and women’s achievement of managerial roles that are socially associated with communal attributes (horizontal segregation) are tested. We...