Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance....

Purpose The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC). Design/methodology/approach The paper reviews literature on KM,...

Purpose: The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning....

This paper presents an analysis on the higher education graduates' employability in the field of Business and Administration in Portugal. Using econometric techniques, we consider the impact of several variables in the unemployment "propensity" of the pair study program/institution. The results...