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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
This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change...
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
This paper aims at identifying relevant financial factors which critically affects firm revenue growth. We specifically focus on the dynamic nature of such factors across up or down-market cycles and also for different scales and size of business. The study uses annual data of 17 accounting and...
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
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...
Persistent link: https://www.econbiz.de/10010289388
The main concern of the research were the challenges faced by the staff working in the Islamic banking Industry. The study was conducted on Islam based banks between the 5th and 22nd of March 2020 to identify the challenges faced by the staff. Again, the results obtained aided in ascertaining...
Persistent link: https://www.econbiz.de/10014544417
Organizations regularly face serious challenges due to pandemics, recessions, and financial crises. One reason some organizations cope better than others may be that their management control systems (MCSs) more effectively foster organizational resilience. Despite considerable literature on MCSs...
Persistent link: https://www.econbiz.de/10015407842
This paper is devoted to risk management and risk measurement methods. The author considers methods of risk measurement … and proposes the Inte- gral Sum of Differential Weighted Indexes of Risks (or ISDWIR) method of risk measurement. The … method is based on dynamic enterprise risk matri- ces. The matrix describes the changes of corporate risk values over the …
Persistent link: https://www.econbiz.de/10011307210
Research Question- What is the impact of domestic and international uncertainty shocks on the relationship between book value, earnings, and stock price? Motivation- We refer to the prior research on the value relevance of accounting information (Dunham & Grandstaff, 2021) which offers valuable...
Persistent link: https://www.econbiz.de/10015196184