This paper analyzes the influence of key organizational variables on organizational learning, considering the latter as a process of knowledge creation determining organizational performance. It is showed that both the entrepreneurial orientation of the organization and its learning orientation...

The objective of the present study is to analyze the role played by the entrepreneurial culture of the organization and the value and uniqueness of employees’ knowledge (human capital) in generating innovation. This research has been conducted with a sample of companies in the most innovative...

The aims of this paper are the following. Firstly, we delimitate the innovation and imitation concepts. Secondly, using Structural equation modeling method, we empirically test the impact of two dimensions of market and entrepreneurial orientations, respectively, on the decision to innovate or...

The paper puts forward a systems conception of the public policies associated with any organisation. Using this approach it illuminates diverse questions of great theoretical and practical significance of the denominated "System for public policies", such as their boundaries, external and...

This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost...

Increasing globalisation and dynamism in the economy has made it necessary for established companies to regenerate themselves and renew their ability to compete. This is the goal of Corporate Entrepreneurship (CE) activities, which involve extending the firm’s domain of competence and...

Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in interorganizational relationships, we develop a model to explore the interaction of both uses (decision control – decision management) offering empirical evidence through a survey in...

This paper analyses how ex-ante control mechanisms and management control information affect commitment in buyer-supplier relationships. Using survey data from 191 purchasing and sales managers of original equipment manufacturers, this study examines five characteristics of management control...

This paper is the report of a field study of nine public water utilities conducted with the aim of exploring whether distinctive, and more progressive, processes of sustainability accounting and accountability are possible in public sector organisations. The findings suggest the existence of an...

Critical control is very important in scientific management. This paper presents models of critical and counter-critical public-management strategies, focusing on the types of criticism and counter-criticism manifested in parliamentary political debates. The paper includes: (i) a normative model...