Search results for "Strategy"
showing 10 items of 2256 documents
Vernacular budgeting and accounting routines – a longitudinal constructive case study
2022
PurposeThis case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.Design/methodology/approachThe study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.FindingsThe study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routine…
Implementing Performance Reporting in Local Government: A Cross-Countries Comparison
2016
ABSTRACTProviding information on economy, efficiency, and effectiveness is one of the most important innovations in local government management, with performance reporting emerging as a new component for accountability and decision-making. This article compares 17 countries to ascertain whether there is convergence between them, studying key issues in the implementation of performance reporting by local governments. It also identifies some lessons that can be of use to countries that want to implement or improve performance reporting systems. Findings show that there is no convergence in practice or results, and that institutional factors influence the implementation of performance reportin…
Industry specialization and audit fees: a meta-analytic approach
2015
Purpose The purpose of this paper is to provide a comprehensive review of the literature that links auditor’s industry specialization (AIS) and audit fees (AFs) in order to clarify the puzzle of published results and provide overall conclusions that would help in future research. Design/methodology/approach To achieve this goal, the authors applied meta-analysis techniques in order to summarize, quantify and evaluate the published data related to the association between AIS and AF. Findings The meta-results are more robust when the proxy for AIS is the audit firm’s market share above 20 percent or the audit firm is jointly the national and city leader. For US-based studies, results are hom…
ICT adoption in hotels and electronic word-of-mouth
2015
Purpose The purpose of this paper is to investigate how information and communication technology (ICT) adoption in hotels contributes to satisfaction and loyalty from the consumer perspective, considering the online dimension of recommendations. Design/methodology/approach A quantitative research based on a structured questionnaire and using a personal survey method was developed. Surveys were conducted on 386 guests from Spanish hotels. Causal methodology by testing structural equation model was applied. Findings Significant relationships are obtained in the sequence “ICT use perception – satisfaction with ICT – overall satisfaction with the hotel – dimensions of loyalty” and the mediatin…
Ecological tax reform?a value chain level approach
2002
This study assesses the effects of an ecological tax reform on three value chains. These case studies lead to an analysis of the business strategy options when companies face a shift in the relative prices of their production factors. The results support earlier research findings that the direct effects of an ecological tax reform on the price competitiveness of companies is on average rather small. However, the effects of the reform are shown to vary significantly between the different parts of the value chain. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment
Impact and Evaluation of Major Sporting Events
2006
Ever more cities and countries are bidding to stage major sporting events. One of the main reasons for this is the economic benefit expected by decision makers and citizens. From the perspective of...
Support policy for the tourism business: a comparative case study in Spain
2009
It is now well known that service industries, and especially the tourism sector, significantly contribute to economic and social development in the European Union. Intrinsic to the growth of the tourism industry has been the public interventions that, directly or indirectly, have facilitated the development of this sector. In this context, this paper aims to contribute to the knowledge on the design and implementation process of support policies for tourism businesses in Spain, using institutional economics as the theoretical framework. Based on a comparative case study, the article shows that despite the relevance of the legal system, the most important factors for the promotion of the tou…
Impact evaluation of EU funds: Examples in infrastructure projects
2011
Being one of investment areas within EU Cohesion policy the sector of public infrastructure frequently faces the issue of efficiency. This issue largely arises from the lack of theoretical and practical concepts on how the evaluation techniques could achieve rigorous estimations of the investment impact on the current processes in the sector. The present paper seeks to contribute to these discussions by defining crucial problems in developing rigorous estimations relevant to public infrastructure projects and setting the assumptions. The research method is comparative and logical analysis of the theoretical concepts, methods and conclusions, published in scientific literature including poli…