role of financial managers in the management of cooperative arrangements. Design/methodology/approach – Research questions … used in combination. On average, financial managers report to be actively involved in the management of interfirm … financial managers in the management of interfirm cooperation. An analysis of differences in this role across different types of …

/methodology/approach – The study surveys 65 managers of service and manufacturing organizations using ABC. Findings – The stepwise regression …

pressures affect managers in a local government body. Design/methodology/approach – By means of semi‐structured interviews with … four managers and a councillor at a major city council in NZ, the authors elicit a better understanding of the process of …. Community consultation was regarded to be beneficial because it encouraged managers to be people‐oriented and reduced …

Purpose – The purpose of the present paper is to investigate whether the transition from a family business to a non‐family … test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size … is included as the main control variable. Findings – A lower level of influence from the controlling family was found to …

. Findings – American managers were more likely to perceive the unethical marketing behaviors to be more serious. American …

assumptions concerning the role of managers in market selection decisions in the light of sustainable patterns of international … activity. Practical implications – These findings suggest that managers responsible for international market selection …