Research confirms that small business (SB) is important for the dynamics and stability of the economy; the size, composition, and quality of employment; and the socio-political structure worldwide. Given this significance it is surprising that SBs have not taken advantage of the Balanced...

Purpose - This paper fills the gap between defining and measuring the productive limits of a machine or system, and the impact of various assumptions about the productive potential of the nature and informativeness of capacity cost management systems. The authors focused on the various ways in...

Purpose - This paper tests whether financial planning in Australia remains an industry or can be considered a profession Design/Method/Approach - A set of attributes of professionalism were derived from the literature-public/societal responsibility, a systematic body of theory, professional...