Since its passage in 1996, the Economic Espionage Act (EEA) has been the subject of intense debate and discussion. Criminal penalties for both individuals and corporations violating the Act are severe. Expectations of protection against foreign and domestic trade secret misappropriation have...

This article addresses commercial hostage situations, also sometimes referred to as debt hostages, arising from business disputes in China. We define a “commercial hostage situation” as a dispute between a foreign company and its local partner over such matters as payment, the closing of a...

Much of the value of an Internet-of-Things (“IoT”) startup resides in its intellectual property. Many IoT startups use China, mainly Shenzhen, to develop, manufacture, and ship their product. Though this strategy provides many benefits, it also presents substantial challenges. IoT...

This paper contrasts strategic decision making styles in Britain, Germany, the USA and Japan, first by reviewing contextual and cultural differences, and secondly through an analysis of 78 strategic investment decisions taken by 71 motor component manufacturers in the four countries. Specific...

John Shank (in this special edition) summarises the argument for complementing a capital budgeting approach to investment decisions with a broader strategic cost management (SCM) accounting approach incorporating three additional tools __ value chain analysis, cost driver analysis and...