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The determination of performance measures by using a balanced scorecard framework
Kefe, Irem - In: Foundations of Management 11 (2019) 1, pp. 43-56
The aim of this study was to determine the contributions of the balanced scorecard (BSC) methods to identify the relationship between the objectives and activities and examine how the BSC should be formed in a manufacturing company. The BSC framework was examined via a case study in a yarn...
Persistent link: https://www.econbiz.de/10012601070
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The Balanced Scorecard - Dinosaur or Giant?
Schulke, Arne - 2020
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
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Being Empowered or Feeling Like a Pawn?
Dzida, Angela; Schmuck, David; Sieberer, Ulrich - In: Politische Vierteljahresschrift 63 (2022) 3, pp. 383-404
as driven solely by party-political goals. We find support for these expectations in interviews with top …
Persistent link: https://www.econbiz.de/10015193287
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Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors' Perspectives
Barghathi, Yasser; Mirani, Simran; Khan, Naimat U. - In: Journal of Accounting and Management Information … 20 (2021) 2, pp. 173-198
Research Question- Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation- There have been many studies in the past few...
Persistent link: https://www.econbiz.de/10015195858
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Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants
Kılıç, Merve; Uyar, Ali - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 313-339
In 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting needs of SMEs. Although IFRS for SMEs is still not...
Persistent link: https://www.econbiz.de/10015196095
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Conducting Qualitative Interviews with AI
Chopra, Felix; Haaland, Ingar; Haaland, Ingar K. - 2023
Qualitative interviews are one of the fundamental tools of empirical social science research and give individuals the … into complex phenomena. However, qualitative interviews are seldom used in economics and other disciplines inclined toward …, we introduce an AI-assisted method to conduct semi-structured interviews. This approach retains the depth of traditional …
Persistent link: https://www.econbiz.de/10014469598
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Requirements of German logistics companies for charging battery-electric trucks: Results of a combined survey and interview study
Scherrer, Aline; Helferich, Marvin; Speth, Daniel; … - 2024
companies, followed by semi-structured interviews, provides insights into current fleet operations, attitudes towards BETs, and … public charging implications for BET adoption. Interviews with selected respondents further delve into company …
Persistent link: https://www.econbiz.de/10014493124
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Interview Sequences and the Formation of Subjective Assessments
Radbruch, Jonas; Schiprowski, Amelie - 2024
Interviewing is a decisive stage of most processes that match candidates to firms and organizations. This paper studies how and why a candidate's interview outcome depends on the other candidates interviewed by the same evaluator. We use large-scale data from high-stakes admission and hiring...
Persistent link: https://www.econbiz.de/10014534389
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Interview hoarding
Manjunath, Vikram; Morrill, Thayer - In: Theoretical Economics 18 (2023) 2, pp. 503-527
Many centralized matching markets are preceded by interviews between participants, including the residency matches … between doctors and hospitals. Due to the COVID-19 pandemic, interviews in the National Resident Matching Program were … invitations. We study the impact of an increase in the number of doctors’ interviews on their final matches. We show analytically …
Persistent link: https://www.econbiz.de/10014536970
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Conducting qualitative interviews with AI
Chopra, Felix; Haaland, Ingar - 2023
Qualitative interviews are one of the fundamental tools of empirical social science research and give individuals the … into complex phenomena. However, qualitative interviews are seldom used in economics and other disciplines inclined toward …, we introduce an AI-assisted method to conduct semi-structured interviews. This approach retains the depth of traditional …
Persistent link: https://www.econbiz.de/10014551663