Search results for "ACCOUNTING"
showing 10 items of 1961 documents
A Snapshot of the World of Global Multinationals – An Industry Based Analysis of Fortune Global 500 Companies
2017
Abstract For better or for worse, the “corporations rule the world” assertion is nowadays more actual and accurate than ever before, as multinational companies represent the undisputable engine of the globalization process, and the latter continuously (re)creates the background against which global multinationals are flourishing, while reinforcing their “domination”. Since 1995, the Fortune Global 500 ranking (FG 500) annually provides a comprehensive and eloquent image of the world of global multinationals; the merits of the FG 500 ranking go beyond the synchronic approach of the characteristics of global multinationals (in terms of revenues, profits, assets and employees - by sector, indu…
New venture creation : a systematic review of associated literature
2020
RESUMEN La creación de nuevas empresas es una faceta integral del emprendimiento y, como consecuencia, ha sido objeto de una mayor atención de investigación dentro de la literatura existente. Aunque se ha ganado impulso en busca de explicar este fenómeno amplio y diverso, existe un gran potencial para ampliar nuestra comprensión. El progreso en la expansión del conocimiento será más efectivo si somos capaces de construir de manera constructiva a partir de focos comunes explícitamente reconocidos que puedan servir como base para una contribución cooperativa. El presente artículo busca proporcionar una visión general temática actualizada a través de medios sistemáticos de los principales inte…
What Makes Work Meaningful
2017
Abstract Most organizations nowadays have the required resources and should offer an appropriate culture to provide each employee with the opportunity and context to develop the feeling of meaningful work. The managers and organizational leaders should be the first to recognize and perceive the work they do as being important. In this article, we examine the current development of the study of the nature, causes, and consequences of meaningful work, and we offer ideas of research opportunities regarding the interface of organizational perspectives on performing and providing meaningful work.
Solving Strategic Paradoxes through Organizational Ambidexterity - A Foray into the Literature -
2016
Abstract In a world of unprecedented (diachronic and synchronic) complexities like ours, firms are forced to deal with an increasing number of organizational paradoxes that challenge their strategic choices. Under these circumstances, ambidexterity could become a (dynamic) core competence for firms, making the ambidextrous organization an imperative for businesses more than ever before. The paper aims to explore, based on an integrative approach, the most relevant literature on the interdependencies between the two topics (strategic paradoxes and organizational ambidexterity), in order to identify the most important thesis, arguments and solutions that support the ambidextrous organization,…
Challenges in measuring readiness for entrepreneurship
2016
Purpose– The purpose of this paper is to establish a readiness for entrepreneurship theoretical framework. The paper marks the first of three stages to build a scale to measure readiness for entrepreneurship.Design/methodology/approach– The current paper is conceptual. The research approach consists of formulating proposals and definitions based on an extensive literature review.Findings– The literature review reveals that no such readiness for entrepreneurship measurement tool exists. The literature review also yields definitions and components of key concepts for the theoretical framework.Research limitations/implications– The paper offers a new, holistic perspective of readiness for entr…
Board of director attributes: effects on financial performance in SMEs
2021
This paper analyses the relationship between board of director (BoD) attributes and financial performance in small and medium-sized enterprises (SMEs). Although SMEs are the backbone of world economies, most studies on this relationship focused on large companies and did not consider many typical or recommended processes and activities carried out by SME BoDs. We monitored a set of variables related to BoD attributes such as composition, characteristics, structure and processes for 184 Italian SMEs along with their financials over a 4-year period (2014–2017). We controlled for enterprise-specific characteristics such as annual sales growth, assets value, sales turnover, leverage, com pany s…
Relevance of Big Data for Business and Management. Exploratory Insights (Part I)
2018
Abstract Over the last few decades Big Data has impetuously penetrated almost every domain of human interest/action and it has (more or less consciously) become a ubiquitous presence of day to day life. The main questions this exploratory paper seeks to address (throughout its two parts) are the following: What is the (actual) impact of Big Data on Business & Management and How can businesses (through their management) leverage the potential of Big Data to their benefit? A gradual, step by step approach (based on literature review and a variety of secondary data) will guide the paper in search for answers to the abovementioned questions: starting with a concise history of the topic Big …
Romania’s SMEs on the Way to EU’s Twin Transition to Digitalization and Sustainability
2021
Abstract European Commission’s six priorities for 2019-2024 are all in line with and leverage each other to support Europe’s twin transition to digitalization and sustainability; aiming to address the challenges posed by the COVID-19 pandemic, The Recovery Plan for Europe adds resilience as key dimension of EU’s progress, while reinforcing its commitment to the green and digital transformation. Counting for more than 99% of the enterprises, employing about two of three people, and generating more than a half of the value added - with similar weights as concerns Romania - EU’s SMEs are the engine of Europe's economy, therefore essential contributors to these transformative processes - as emp…
Some Insights on the World’s Most Innovative Companies and their Defining Characteristics
2019
Abstract As time went by, innovations have not only accompanied, but also shaped the evolution of humankind, while being its loyal source of progress; and they have played the same leading role at organizational (firm/company) level – although, if moving beyond the cumulative (global) outputs, a thorough (unit based) analysis would reveal that (the same) innovations have always distinguished between first movers and followers, innovators and imitators, winners and losers. Thus, the most innovative companies have had the opportunity of capitalizing on their realized innovation potential as industry innovation leaders, while the other companies have had to search for other types of strategic …
Does institutional quality affect the level of entrepreneurial success differently across the entrepreneurship distribution?
2020
The phenomenon of entrepreneurship has driven much of the attention of academics, practitioners and policy makers. A correct and deep understanding of all the different conditions affecting entrepreneurship rates will advance in the establishment of useful measures that increase entrepreneurial success. The vast majority of the literature on the effect of institutional quality on entrepreneurship has been investigated based on average effects. However, how the impact of institutional quality on the level of entrepreneurship varies with the conditional distribution of entrepreneurship is still poorly understood. The present study attempts to fill the research gaps in this field. In order to …