Purpose – To provide students and academia with an opportunity to gain an understanding of recent trends and issues regarding the application service providers (ASP) market. Design/methodology/approach – A range of recently published (1999‐2003) works, which provide practical issues, is...

Purpose – The purpose of this paper is to review literature on standard costing in Japanese manufacturing environment. It examines the changes in the manufacturing environment in Japan that has lowered the significance of standard costing in Japanese firms and investigates the current level of...

Purpose – To increase students' knowledge of differential analysis and its application in an outsourcing decision. Design/methodology/approach – A teaching case with practical implications was designed. Teaching notes are also included. Findings – It is important to emphasize the...

Purpose – The purpose of this research is to empirically test the impact of owner/managers' mentality on enterprise performance . Design/methodology/approach – A mail questionnaire survey was conducted on a sample of SMEs in Japan. The questionnaire was mailed to the chief executive of each...