Management control in training institutions is still a missing topic in theoretical and empirical management control research. Therefore the following article presents a framework of management control in training institutions based on the main terms discussed in this context. To illustrate and...

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to 2007 with focus on how far the characteristics of the planning system have an impact on business success. We identify fifteen empirical studies on this subject from which we...

This paper aims to offer a critical reflection on the way Talent Management (TM) is investigated in practice, by addressing the key issues regarding the quality (in terms of rigor and relevance) of academic empirical TM research and therefore the critical scrutiny of TM scholars’ work. We will...

The lively debate about converging or diverging management practices is not yet decided. Human resource management (HRM) is no exception. Using the widely discussed issue of HR specialists handing over HR tasks to line management as an example, the article analyses whether European companies in...

The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a...

This study examines the relationship between the currency fluctuations and the stock prices of the French exporting companies. The empirical results show that 58% of the companies have a significant sensitivity to the fluctuations of the exchange rate index over the period from January 1993 to...