Showing 1 - 10 of 2,731
internal control system and performance of internal auditing in Greek hotel business. According to up-to-date theoretical and …
Persistent link: https://www.econbiz.de/10010289388
organizations cope better than others may be that their management control systems (MCSs) more effectively foster organizational … resilience-oriented MCSs. Based on Simons's levers of control framework and Duchek's capability-based conceptualization of …
Persistent link: https://www.econbiz.de/10015407842
The article examines the essence, main principles and objectives of the management policy at the enterprise. Author investigates in the position of management accounting in the enterprise management and structures the levels of management of the economic entity. A conceptual framework of...
Persistent link: https://www.econbiz.de/10012017326
While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual benefits derived from BI tools and the drivers of these benefits remain sparse. This...
Persistent link: https://www.econbiz.de/10011310233
effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and …
Persistent link: https://www.econbiz.de/10011310248
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012216803
" identified thereon, in a logistic regression approach to develop such a framework. The study finds efficiency in management of … Indian context. The relative importance of capital deployment efficiency is more for small firms than for large firms whereas … asset management efficiency is the most critical factor in larger firms. Long-term solvency supersedes all other factors …
Persistent link: https://www.econbiz.de/10012657478
This study analyzes if the implementation of TQM practices and the business performance are factors which describe ISO 9000 certified companies into the Spanish furniture industry. It also analyzes the positive relationship between TQM practices and business performance. The results of the...
Persistent link: https://www.econbiz.de/10010280527
. However, significant attention is required to control the adverse influence from the miscellaneous factors, and personal …
Persistent link: https://www.econbiz.de/10014544417
The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...
Persistent link: https://www.econbiz.de/10015192191