Showing 1 - 10 of 199
control towards a broad array of information, (2) recognize the importance of organizational context and control system design …
Persistent link: https://www.econbiz.de/10010731121
In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on...
Persistent link: https://www.econbiz.de/10010731516
Control in interfirm transactional relationships has, inter alia, the purpose of mitigating potential opportunistic … behaviour. For an individual actor the power-base to exercise control over the (output of) the behaviour of another actor in the … relationship is a contractual arrangement. From a contractual perspective control systems are designed, thus providing contractual …
Persistent link: https://www.econbiz.de/10010731131
Financial theory, resource-based theory and access to deal flow are used to explain syndication practices among European venture capital (VC) firms. The desire to share risk and increase portfolio diversification is a more important motive for syndication than the desire to access additional...
Persistent link: https://www.econbiz.de/10011242168
A buy-out is a fundamental change in the structure of ownership that may affect the way employee relations develop within an organisation. Little is known about the impact of buyouts upon employee relations. This paper aims to address this gap. We focus on two main questions. First, what are the...
Persistent link: https://www.econbiz.de/10011242169
The impact of management buy-outs (MBO) on strategy and management control systems (MCS) is little understood. Previous … research by Jones (1992) focused on efficiency-enhancing buy-outs that were a feature of the early development of the market …, diagnostic and interactive control systems to extend Jones' study to these newer forms of MBO. Within-case analysis and cross …
Persistent link: https://www.econbiz.de/10011242171
more likely to be exporters. Firms focusing upon product/ service quality and financial efficiency and those with high …
Persistent link: https://www.econbiz.de/10011242172
This paper focuses on the development of entrepreneurial orientation (EO) after a management buy-out (MBO) and on the role played by venture capital firms in enhancing EO. It presents results of two exploratory case studies of divisional buy-outs with regard to their EO and the areas where the...
Persistent link: https://www.econbiz.de/10011242173
Recent years have seen the introduction of markets and a system of private property rights in China with a view to changing the composition of production and demand and enhancing welfare. Central to the success of these reforms is the rise of entrepreneurship with its potential to set the...
Persistent link: https://www.econbiz.de/10010730860
Innovation is an important area of management theory, but there is a paucity of research on innovation in project based firms. Project based firms are simultaneously becoming a more vital and important organisational context, exemplifying many current managerial challenges. In this paper we...
Persistent link: https://www.econbiz.de/10010730869