The US-Dollar has depreciated noticeably since the beginning of the year 2006. This depreciation changes the competitiveness of nations and corporations. This paper briefly presents the related exchange rate risks. Subsequently, the operating exposure is discussed, as this is the relevant...

This study investigates whether appropriate management control design of supplier relations is associated with good performance. Although management control systems (MCSs) are found to be contingent on situational characteristics, it remains unclear whether this contingency fit contributes to...

This paper analyses the contextual differences of service operations with the aim to widen understanding about performance measurement in services. Recent research considers service management from many viewpoints like marketing and operations management, and also the importance of performance...

Multiple theoretical linkages are developed for High Performance Work System (HPWS). This model explores the HR system, its links with performance and performance outcomes based on the direction given by Guest (1997). This article attempts to provide three pathways for effect of HPWS on...

Does government size and structure adapt to changes in government’s organisational environment (particularly to uncertainty and complexity) as predicted by organisational theory? We find – using a range of statistical analyses – support for each of the major theories of organisation...

Purpose – The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision-making, control and performance evaluation. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample of 100 leading hotels...

Purpose –The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach –The paper reviews and discusses in details...

The relational intangible capital has become an important determinant of value creation in manufacturing. Hence, comes the importance of studying the factors that may affect this relational capital in the supply chain. The following research applies the contingency theory to try to improve our...