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...

Purpose – This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management...