Family firms are the prevalent form of entrepreneurial organizations worldwide. While even long-lasting and successful family firms are said to invest less in innovation, their innovation output varies according to their heterogeneity often matching or even exceeding the output of other...

Individual and combined impacts of land use and climate change on water resources in a river basin cannot be easily categorized due to feedback effects. These impacts should be assessed separately to determine the dominant role of land use and/or climate change affecting planning and management...

The digital economy has brought about multi-sided platforms as superior configurations for value co-creation. However, the academic discourse on platforms is scattered across academic disciplines—including management, information systems, and economics. Based on a systematic literature review...

Datengetriebene Geschäftsmodelle (DGGM) vereinen zwei zentrale Trends des digitalen Zeitalters: die steigende Bedeutung von ("Big"-)Daten und den zunehmenden Fokus auf das Geschäftsmodell als zentrale Gestaltungsebene. Nichtsdestotrotz sind die konzeptuellen Grundlagen und spezifischen...

Gegenstand der Arbeit ist die Konzeptualisierung der Internationalit?t der Unternehmung. Den Ausgangspunkt bildet die Erkenntnis, dass einzelne existente (Mess)Konzepte der Komplexit?t des Konstruktes Internationalit?t der Unternehmung nicht gerecht werden. Der Operationalisierung und...

The Australian accounting standard AAS 25 Financial Reporting by Superannuation Plans was the first pension accounting standard internationally to apply established conceptual framework (CF) principles. In Australia those principles have guided standard setting for more than a decade. However,...

This thesis reports on a research project conducted at Stellenbosch University, focusing on the field ofinformation management, and contributing to the development of an approach for structuring information insuch a manner that context becomes apparent, which on its part assists persons (and...

As the phenomenon of corporate social responsibility (CSR) establishes itself more globally, the question arises as to the nature of CSR in developing countries. Vietnam is one example of a developing country undergoing rapid economic growth coupled with societal challenges, driven by increased...

Purpose: To empirically document the proposition "Comparability is the goal; consistency helps to achieve the goal" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and whether income smoothing through accounting changes has...

Purpose - The degree of corruption, among other things, indicates the nonimplementation of laws, weak enforcement of legal sanctions and the existence of nontransparent economic transactions. Therefore, the expected change in reliability (faithful-representation) resulting from the adoption of...