Research Question: Under which conditions is the adoption of activity-based costing (ABC) beneficial to the business-unit and, hence, represents the optimal costing system design (CSD)? Motivation - Identifying the situations under which ABC is beneficial with regard to the performance of the...

Research Question - What are the measures or proxies used to evaluate Cost System Design (CSD) performance in the literature? What are the contextual factors studied in relation to CSD in the literature? Motivation - Evaluating the effectiveness of a cost system design should be linked to how...

The objective of this research is to analyze the factors that influence the profitability of Micro and Small Enterprises in Peru, in the face of the problems derived from Covid-19, with the purpose of contributing to the literature on the study of business behavior during crises, from the...

The purpose of this research is to verify interdependencies among service innovation, structural autonomy, performance measurement systems, and organizational outcomes in a new organizational context. The relationships between these variables that structure organizational design have been...

The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels....

This is the second publication in a series of three interrelated discussion papers produced by Ipea on the theme of relevance and implementation of risk management (RM). The series began with the title Competência Versus Incerteza: atitudes pessoais e percepção sobre gestão de riscos no...

In einer zunehmend digitalen Arbeitswelt gewinnt die Frage an Bedeutung, wie IT-Aufgaben bestmöglich abgewickelt und organisiert werden können. Aktuelle Entwicklungen führen hierbei vermehrt dazu, dass IT-Tätigkeiten, mit der Zustimmung der IT-Abteilung, durch einzelne Fachbereiche...

In this study of small and medium-sized enterprises (SMEs) operating in German key technology industries, we investigate whether cooperating with others is an effective strategy for SMEs to enhance their organizational agility. Taking a contingency perspective, we are specifically interested in...

Drawing on contingency and information processing theory, this study examines how environmental complexity and unpredictability influence team structure, namely the vertical hierarchy and the horizontal specification. These relationships are tested empirically using worldwide data from the video...

Performance measurement, although extensively studied in the last two decades, has been given relatively little consideration in terms of the factors that influence the design of performance measurement systems. Few organisations appear to have systematic processes in place for managing the...