Purpose – The purpose of this paper is to analyze the effect of different reorganization actions on long‐term financial performance of reorganizing small entrepreneurial firms in Finland. Design/methodology/approach – An structural equation model estimated by partial least squares is...

Purpose – The purpose of the research is to analyse the theoretical foundations of the balanced scorecard (BSC) with the aid of a microeconomic model and to illustrate the results in an empirical case. Design/methodology/approach – The model includes demand, production, and objective...

Purpose – The purpose of this paper is to develop a data system to assess failure probability in small to medium‐sized enterprise (SME) reorganization. Design/methodology/approach – The data system is based on information from 83 reorganized Finnish SMEs. Information is divided into four...

Purpose – This study aims to evaluate the practical suitability of the frameworks of Tillema and Dixon et al. for assessing the scope of information systems (IS). The study also investigates whether these frameworks help determine an appropriate scope for a new IS before implementation....

Purpose – The purpose of this study is to analyse the connection between managerial job and importance of job‐relevant performance information. Design/methodology/approach – Two hypotheses on the relationship of the nature of job to the job‐relevant information are tested by survey data...

In this study the factors behind the decision‐makers’ erroneous judgements regarding failure prediction (classification of firms as bankrupt and non‐bankrupt) are analysed. The purpose is to find out the factors causing incorrect responses, i.e. the cases in which the decision‐maker is...