The paper uses a procedure called data envelopment analysis (DEA) to compare internal against external (outsource) efficiency in the delivery of finance function activities. The approach allows a direct comparison between the in‐house efficiency of UK small, medium and large companies in...

Business integration is certainly an important source of opportunities for firms but also a particularly challenging managerial task. Business integration is usually conceived for achieving technical and strategic complementarities but often fails at delivering the expected value as the...

According to recent literature, effective knowledge management should be coherent and based on the firm’s strategy. Prior empirical research, in contrast, tries to evaluate the impact of knowledge management initiatives directly on performance but finds inconsistent results and not allows the...