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In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period ...
Research has long shown that organizations shape members' identities. However, the possibility that these identities might also be desired and that members might benefit from this process has only rec...
This paper is based on an examination of articles published in the journal Accounting, Organization and Society that addresses the concept of management control. The questions the study is based on ar...
This study examines the influence of organizational controls related to knowledge management and resource development on assimilation (i.e., strategic integration and use) of business intelligence (BI...
This paper examines Board pay for a sample of 571 U.K. SMEs from 1991 to 1995. Approximately half of the sample were closely-held (i.e., owner-managed) firms which allowed empirical testing of models ...
The ownership of German corporations is quite different today from that of Anglo- American firms. How did this come about? To what extent is it attributable to regulation? A specially constructed dat...
Excellence in the management of product development process (PDP) is a source of business competitive advantages, mainly for those technology-based companies, which benefit from the important competit...
This paper is concerned with the development of a methodology for quality control and evaluation in compressor assembly lines. The tools Artificial Neural Networks (ANNs), Failure Mode and Effects Ana...

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