Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The strategy formation process in the EFQM Excellence Model: a critical review and new perspectives
2011
The adoption of an integrative strategy formation process becomes a way of developing a strategic capability that contributes to generating positive results and sustainable competitive advantages. In today's environments, many companies are also using the EFQM Excellence Model (EEM) to try to develop such a strategic capability. This paper presents an exhaustive review of the literature on the strategic process debate and on the strategic capability of the EEM. As a result, we offer to practitioners a conceptual framework which shows the EEM as a useful driver to facilitate the development of an integrative strategy formation process, and we propose a set of dimensions and variables (the le…
Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
2010
International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…
The Strategic Scorecards: An Instrumentation of the Strategic Management Accounting. Exploration of a Concept, Instrumentation and Results from a Fre…
2003
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
Firm innovativeness and work-life balance
2017
ABSTRACTAssessing firms’ innovativeness is not an easy task. The literature recognises a number of innovativeness indicators. Most of them are technology-based indicators which perform well in high-tech industries but might be ineffective in other industries where patenting is not usual or in which R&D budgets are low or not formalised. In this paper, we critically review previous innovativeness indicators and we propose a new approach to assess firm innovativeness that is based not on the role of technology but on that of people. This new approach focuses on the existence of work-life balance benefits that are connected with motivation, engagement and creativity in the workplace. We argue …
On How Firms Located in an Industrial District Profit from Knowledge Spillovers: Adoption of an Organic Structure and Innovation Capabilities
2011
The canonical approach argues that firms located in industrial districts enjoy advantages for both innovation and performance as a consequence of the exceptionally strong knowledge spillovers that flow freely and spontaneously within them. However, diffusion of shared competences is not as easy and free as postulated in the literature. Using the resource-based view, we study whether clustered firms perform better than non-clustered firms, by providing empirical evidence that location of firms in an industrial district does not directly create innovation capabilities or economic rents. This research question is important because it enables us to better understand how firms benefit from this …
Managing satisfaction in cultural events: Exploring the role of core and peripheral product
2017
1.INTRODUCTIONSatisfaction is a key concept within the marketing discipline and specifically within the area of consumer behaviour. Satisfaction in the arts is mostly derived from a combination of three elements: the subjective and experiential aspects of the cultural product, the quality of the venue and the quality of the associated peripheral services (Hume, 2008a). According to this author, studies on satisfaction with cultural events are key to understanding customer motives to repurchase subscription which can increase the arts organization's profitability, this being a main goal of the currently complex entertainment arena.This study focuses on satisfaction among visitors of an art e…
Chinese reverse M&As in the Netherlands: Chinese managers’ trust building practices
2019
Purpose Building trust is critical in reverse mergers and acquisitions (M&As), attributed to the divergence of governance and culture between the East and the West. This paper aims to explore the barriers and trust-building practices of Chinese managers in reverse M&As in developed countries. Design/methodology/approach The primary data set of this research contains case studies of two Chinese M&A deals and in-depth interviews with managers and advisories in the Netherlands. Findings This research finds that the divergences of decision-making structure, communication style and trust orientation generate barriers to the trust building in Chinese reverse M&As. The third-party…
Testing a hierarchical and integrated model of quality in the service sector: functional, relational, and tangible dimensions
2009
Prior research has revealed limitations of the dominant SERVQUAL model of service quality. Some authors have pointed out the SERVQUAL model somewhat neglects the tangible and relational facets of quality in the service sector, and, therefore, there is a need to obtain a comprehensive and adaptable structure of quality for different types of services. Consequently, we propose and test a hierarchical and integrated model of service quality, hypothesising the existence of three second-order dimensions: functional quality (describing the efficiency with which the service core is provided); tangibles (the quality of physical service environment); and relational quality (relational or emotional b…
Mental Account Barriers and Transaction Purpose: A Romanian Point of View
2013
Abstract The present study encompasses the behavioral model of decision making. Using the models provided by scientific literature, the relationship between the basic structure of mental accounts, transaction utility and consumer decision, together with perceived comfortability. The procedure was carried out using undergraduate students of Lucian Blaga University of Sibiu, with similar proportions of sexes and with resembling ages. Results have shown that influence of mental accounting structuring and transaction utility on decision and perceived comfortability is insignificant, taken into account the differences between sexes. The presented results bring knowledge into the economic behavio…
Experience discrepancy in leadership succession: Does it matter? Evidence from the Elite European Soccer Clubs (1994-2015)
2018
International audience; The level of profile similarity between the new leader and the former one matters and will affect subsequent strategic change and thus performance. An excess of exploration as well as an excess of exploitation are detrimental to future performance. When replacing a leader, owners should take into consideration the profile and experience dissimilarities between the predecessor and the successor.