The purpose of this paper is to determine what employers require newly hired management accounting graduates to have in terms of information technology knowledge and skills. The management accounting curriculum literature was examined along with pronouncements from relevant professional...

Gegenstand des Dynamic Pricing ist die situative Anpassung von Angebotspreisen an im Zeitablauf variierende Rahmenbedingungen. Die hier seit einigen Jahren beobachtbare Intensivierung der wissenschaftlichen Auseinandersetzung hat es heute zu einem der methodisch fortgeschrittensten...

To ensure long-term competitiveness, companies need to develop the ability to explore, plan, and develop new business fields. A suitable approach faces multiple challenges because it needs to (1) integrate multiple perspectives, (2) ensure a high level of participation of the major stakeholders...

This empirical study attempts to investigate the effect of organizational learning on innovation as well as the impact of innovation on company performance. Based on the literature review, two hypotheses are proposed to guide the study: the positive impact of organizational learning on...

This article explains problems and opportunities created by standardized ethics initiatives (e.g., the UN Global Compact, the Global Reporting Initiative, and SA 8000) from the perspective of stakeholder theory. First, we outline differences and commonalities among currently existing initiatives...

The coordination of specialists' search efforts is one of the principal purposes of organization. Integration mechanisms enable joint search by allowing interdependent others to form shared mental models of the joint task. Whereas prior theory has concentrated on how integration mechanisms...

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven...

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial...

Inattentional blindness, also known as perceptual blindness, is the phenomenon of not being able to see things that are actually there. This concept is not covered in traditional accounting classes in general and forensic accounting and auditing in particular. We discuss why forensic accountants...