This paper deals with the issue of desired characteristics of rewards systems and outlines possible ways of their evaluation. Aims of the rewards systems are analyzed and desired properties, components and updating procedures that should be put in place are identified. Rewards system is...

The aim of this paper is to review if the implemented balanced scorecard is an efficient way to motivate people and increase their work effort. The empirical research had been conducted in one of the big multinational companies. Balanced scorecards for such companies are mainly driven by global,...

Managers in service industries aim to achieve high efficiency and high quality at the same time to be profitable. This dual emphasis might lead to a trade-off as a focus on efficiency often results in decreasing service quality and vice versa. Even as this trade-off is generally acknowledged,...

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...