This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 20, focusing on the core question of how the use of performance indicators has changed over time. For this purpose,...

Purpose: The question of resource scarcity and emerging pressure of environmental legislations has brought a new challenge for the manufacturing industry. On the one hand, there is a huge population that demands a large quantity of commodities; on the other hand, these demands have to be met by...

Confronted with entirely new challenges resulting from digital technologies, established corporations increasingly set up dedicated digital innovation units (DIUs) to foster digital innovation and to explore opportunities for the digital future. Although DIUs recently face criticism with regards...

This research article aims to identify sustainability performance indicators (SPIs) and provide practical guidance for assessing organizations and their supply chains' sustainability-related performances. We conducted a systematic literature review to analyze scientific journal articles related...

While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures. However, whether the additional information content in the accrual components of earnings improves the...

Earnings less riskfree Interest Charge (ERIC) is a new residual income concept for Value Based Management (VBM), which takes the true risk and time preferences of shareholders into account. In this paper management based on ERIC is discussed from a theoretical and from a more practical point of...

This paper analyzes empirically the relationship between pay and performance. Economic and psychological theories predict that the design and implementation of a performance measurement and compensation system affect the motivation of employees. Our survey results demonstrate a positive...

While empirical studies that use event-study methodology find on average that the gains from mergers and acquisitions are positive, those focusing on accounting figures tend to find a significant drop in performance. We argue that each of the four possible combinations between positive or...

This Policy Brief proposes the establishment of an agreement on conformity assessment between the EU and the US that covers machinery and electrical equipment. The initiative aims to increase the number of European and US conformity assessment bodies authorized to test and certify EU and US...