This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the...

Managing product availability in a cost effective way has always been a major challenge faced by inventory managers. We study the problem of a firm selling a perishable product with short-term demand patterns and a long-term service target using the newsvendor framework. The newsvendor...

Managing customer satisfaction in a cost effective way has always been a major challenge faced by inventory managers. We study the problem of a newsvendor selling a perishable product with short-term demand patterns and a long-term service target. The newsvendor determines his long-term order at...

Capturing amp; Leveraging Content Centric KPI's With Technology is a discussion of leveraging technology to enable an effective strategy for implementing, leveraging and executing upon dynamic Key Performance Indicators

This study explores how contingency misfit can possibly be compensated. The paper particularly focuses on stakeholder enactment as a dynamic adaptation mechanism to overcome configurational misfit. By analyzing data from 238 firms located in eight countries, our study shows that stakeholder...

Although the resource-based view (RBV) of the firm is one of the most accepted theories of strategic management, it has been criticized for its limited empirical support. The RBV basically predicts the relationship between the firm's resources and its performance. This study argues that it is...

Product life cycle revenue management is a topic that has not been well explored in the management accounting literature. In this paper, we conduct an empirical study on this topic within the context of intellectual property (IP) products. Specifically, we examine the role of financial and...

This study analyses the use of non-financial performance measures by companies committed to the TQM philosophy, and if this use translates to improved business performance. The research was conducted among companies in the Spanish furniture industry. Analysing the results showed that the...

This paper presents a critical review of the relevant literature on managerialism and performance management in higher education. Afterwards, it features an inductive research that involved semi structured interview sessions with academic members of staff. The interpretative study relied on the...

The purpose of this paper is to assess whether the implementation of excellence approach in area of a total quality management (TQM) positively affects the financial performance of the Czech companies. This paper test whether the adoption of excellence model approach from European Foundation of...