Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Machine learning in management accounting research: Literature review and pathways for the future
2021
This paper explores the possibilities of machine learning (ML) methods in management accounting research and showcases one future avenue in practice by applying ML-based textual literature review to ML/AI research in accounting. The review reveals that machine learning methods in management accounting (MA) are still in their infancy, and current research in accounting has progressed in and focused mainly on three areas related to ML and AI: 1) effects on the field of accounting and the development of the accounting profession, 2) textual analysis related to accounting data/reports, and 3) prediction methods. Based on our literature review and recently published related ML research from othe…
Competitive advantage and strategy formulation
2005
Purpose – The aim of this paper is to promote the use of dynamic capabilities as a strategic tool of the highest order in terms of firm management.Design/methodology/approach – The content of the article is developed from a table that offers some insights into the relationship between the three theoretical perspectives analyzed in the paper: resource‐based view, knowledge‐based view and dynamic‐capabilities view.Findings – The paper describes the evolution that can be discerned in the process of developing competitive advantage, from a resource‐based view to a dynamic‐capabilities framework.Originality/value – The objective of the article was not to bring to light any new revelations in thi…
The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities
2009
PurposeThe purpose of this paper is to analyze the interrelations of the decision‐making rationales around accounting performance measurement (PM) adoptions in Finnish municipalities. Previous studies informed by new institutional sociology (NIS), have tended to assume that accounting PM adoptions occur because of either “rational” or “institutional” reasons. The accuracy of this “polar” view is empirically analyzed in this paper (as called for by Ribeiro and Scapens).Design/methodology/approachSurvey data (199 responses, 48 per cent response rate) were analyzed with factor analyses using, for example, SPSS and LISREL programs.FindingsThe decision‐making rationales (factors) around Balanced…
INTERNET USE FOR SHOPPING IN LATVIA: FINDINGS BY RECENT SURVEY
2019
Recent developments of internet applications and increase in application of various information technologies have supported fast development of internet shopping worldwide and also important topics for academic researchers. Aim of the research: check findings of recent preferences by customers on internet shops and factors for internet shop choice, different aspects on internet shopping and comparisons with academic research results in other countries. Tasks: scientific findings studies and empirical investigations on customer preferences and determining factors for choice of different factors in internet shopping. Research methods used: recent scientific publications studies, studies of st…
Over 100 Years of Age But Still Entrepreneurially Active in Business: Exploring the Values and Family Characteristics of Old Finnish Family Firms
2002
This article, based on an exploratory study of old Finnish family firms, examines two main research questions: “How do certain firms that have been involved in business for over one century perceive and rank their business values]” and “How do the members of the owner-families self-assess their family characteristics in these century-old family firms]” There are only 68 companies that belong to either the FBN-Finland Association (Perheyritysten liitto ry) or the Association of Finnish Entrepreneurs (Suomen yrittäjät ry) that are over 100 years of age. The data, based on self-assessments of the present active family executives working at the top level, were drawn from 10 FBN companies and 1…
Internationalisation process of Spanish banks: strategic orientation after the mergers
2003
The present globalisation of the economy is one of the main forces driving the internationalisation process of firms, a phenomenon that has been one of the most widely studied in the literature and which has given rise to numerous explanatory theories. The manufacturing sectors of machinery, food, textiles, furniture have already consolidated their presence in international markets, induced by the increased competition deriving from liberalisation of foreign trade and the desire to conquer new markets. If in manufacturing sectors globalisation has been high, the service sector has not been far behind. One of the sectors that has been most influenced by changes in the competitive framework i…
Measuring Firm Performance: Testing a Proposed Model
2018
Abstract Firm performance is a very complex and exhaustive concept. It can be related to many factors: starting with variables from balance sheet, income statement or cash-flow statement, continuing with research and development expenses or IT competences, and last but not least with intangible assets like human capital, goodwill, or brand value. The purpose of the present paper is to develop and test a model in order to measure firm performance by considering US companies that are ranked into the Global Fortune 500. In this study we used control variables (assets growth rate, net income growth rate and revenue growth rate) and depended variables – return on assets (ROA), debt to equity, re…
Factors affecting Finnish consumers' intention to receive SMS marketing: a conceptual model and an empirical study
2008
The study examines factors that affect consumers' intentions to participate in mobile marketing and explores the relationship between consumers' intentions to participate in mobile marketing and their experience with mobile marketing. The authors develop and test a research model with a sample of 4062 mobile phone users. The empirical model highlights that Perceived Utility (PU), context, credibility and Perceived Social Utility (PSU) are the main contributors to consumers' intentions to participate in mobile-marketing initiatives. The paper provides several contributions to both theory and practice.
Asset Tangibility, information asymmetries and intangibles as determinants of family firms leverage
2022
Using a sample of Spanish tourism small and medium-sized firms, we have tested the impact of family control, publicly-available information and tangibility on financial structure, providing a multi-theoretical model that incorporates contributions from the classical theory of finance, inspired by agency theory, the behavioural theory of the firm and strategic theory. The results point to the need to jointly consider the effects of information transmission practices, asset investment decisions and ownership structures on debt capacity. The results show how family control is associated with propensity to take on debt, so that the desire to maintain social control and socioemotional wealth pre…
Bibliometric analysis of the international literature on open innovation and absorptive capacity
2016
Objecte: Comprovar si existeix, i si ha estat estudiada o demostrada, l’estreta relació, suggerida per alguns autors, entre innovació oberta i capacitat d’absorció. Disseny/metodologia: Anàlisi bibliomètrica sobre la Web of Science de la literatura internacional on es tracten ambdós termes simultàniament. Aportacions i resultats: S’ha demostrat que és un camp de creixent interès i que existeix una estreta relació entre innovació oberta i capacitat d’absorció. Limitacions: Els biaixos propis de utilitzar la base de dades elegida i els criteris de selecció aplicats fan possible la no inclusió d’algun article significatiu. Implicacions pràctiques: Conèixer que la capacitat d’absorció té relaci…