The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in the Czech Republic still relies on the incremental method and omits using of performance indicators. On the contrary, most of the OECD member countries has adopted some type of...

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors’ research results designed to examine the Romanian firms’ perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality...

This paper has twofold purpose. Firstly, an assessment method aimed to evaluate R&D strategic performance indicators is introduced. The proposed framework is based on fuzzy set theory which represents an adequate tool for quantitatively describing the vague and ambiguous nature of the R&D...

This research focuses on SMEs' adoption of e-commerce and its impact to their performance in click-and-mortar andpure-play e-retailers in Malaysia. This research framework had been developed based onResource-Based View (RBV) and Unified Theory of Acceptance & Use of Technology (UTAUT). At the...

There is a growing interest in airport-based solar plant installations around the world. The buffer zone area in airports can effectively be utilized by tapping solar energy. However, it possesses concern for air safety and navigation mainly from the possible glare of the PV array. The objective...

Background: Starting from the limitations of different single-method approaches to measuring the organizational efficiency, the paper is focused on covering both the financial and non-financial factors of this concept by combining two methods, namely the Balanced Scorecard (BSC) and Data...