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Título : Benchmarking Collaborative Networks : A Key to SME Competitiveness Tipo de documento: documento electrónico Autores: Katarzyna Rostek ; SpringerLink (Online service) Editorial: Cham : Springer International Publishing Fecha de publicación: 2015 Otro editor: Imprint: Springer Colección: Contributions to Management Science, ISSN 1431-1941 Número de páginas: XIX, 169 p. 55 illus Il.: online resource ISBN/ISSN/DL: 978-3-319-16736-7 Idioma : Inglés (eng) Palabras clave: Business Entrepreneurship Management Industrial management Information technology Data processing organization and Innovation/Technology IT in Organization Clasificación: 658 Empresas. Organización de empresas Resumen: Limited potential of financial, organizational, human and technology resources doesn't provide SMEs sufficient opportunities to access information and knowledge necessary in competition. Observing the methods and tools used by large companies, this book studies the conditions under which it would be possible to provide support to SMEs at a lower cost and with greater methodological and organizational backing. The author presents the proposed solution, Benchmarking Collaborative Network, which would provide SMEs access to information about their level of competitiveness, the key areas for the creation of competitive advantage and the activities required to achieve this advantage Nota de contenido: SMEs and Competitiveness - Facts and Challenges -- New Approaches in Supporting to SMEs Competitiveness -- Prototyping Competitive Strategy -- Arranging Benchmarking Collaborative Group -- Coordinating Benchmarking Collaborative Group -- Benchmarking Collaborative Network - Summarizing En línea: http://dx.doi.org/10.1007/978-3-319-16736-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35615 Benchmarking Collaborative Networks : A Key to SME Competitiveness [documento electrónico] / Katarzyna Rostek ; SpringerLink (Online service) . - Cham : Springer International Publishing : Imprint: Springer, 2015 . - XIX, 169 p. 55 illus : online resource. - (Contributions to Management Science, ISSN 1431-1941) .
ISBN : 978-3-319-16736-7
Idioma : Inglés (eng)
Palabras clave: Business Entrepreneurship Management Industrial management Information technology Data processing organization and Innovation/Technology IT in Organization Clasificación: 658 Empresas. Organización de empresas Resumen: Limited potential of financial, organizational, human and technology resources doesn't provide SMEs sufficient opportunities to access information and knowledge necessary in competition. Observing the methods and tools used by large companies, this book studies the conditions under which it would be possible to provide support to SMEs at a lower cost and with greater methodological and organizational backing. The author presents the proposed solution, Benchmarking Collaborative Network, which would provide SMEs access to information about their level of competitiveness, the key areas for the creation of competitive advantage and the activities required to achieve this advantage Nota de contenido: SMEs and Competitiveness - Facts and Challenges -- New Approaches in Supporting to SMEs Competitiveness -- Prototyping Competitive Strategy -- Arranging Benchmarking Collaborative Group -- Coordinating Benchmarking Collaborative Group -- Benchmarking Collaborative Network - Summarizing En línea: http://dx.doi.org/10.1007/978-3-319-16736-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35615 Ejemplares
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Título : Corporate Governance and Contingency Theory : A Structural Equation Modeling Approach and Accounting Risk Implications Tipo de documento: documento electrónico Autores: Abdul Ghofar ; SpringerLink (Online service) ; Sardar M. N. Islam Editorial: Cham : Springer International Publishing Fecha de publicación: 2015 Otro editor: Imprint: Springer Colección: Contributions to Management Science, ISSN 1431-1941 Número de páginas: XXI, 168 p. 17 illus Il.: online resource ISBN/ISSN/DL: 978-3-319-10996-1 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Organization Planning ethics and Management Accounting/Auditing Ethics Clasificación: 658 Empresas. Organización de empresas Resumen: This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of its effectiveness. This book focuses on the relationship between corporate governance and earnings management, and shows that corporate governance is effective in improving earnings quality and reducing accounting and governance risks. The authors also question the relation between corporate governance and company performance and present results of their analysis in this book Nota de contenido: Introduction -- Literature Review -- Conceptual Framework and Hypotheses Development -- Research Method -- Results -- Discussion and Implications -- Summary, Limitations and Conclusions En línea: http://dx.doi.org/10.1007/978-3-319-10996-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35481 Corporate Governance and Contingency Theory : A Structural Equation Modeling Approach and Accounting Risk Implications [documento electrónico] / Abdul Ghofar ; SpringerLink (Online service) ; Sardar M. N. Islam . - Cham : Springer International Publishing : Imprint: Springer, 2015 . - XXI, 168 p. 17 illus : online resource. - (Contributions to Management Science, ISSN 1431-1941) .
ISBN : 978-3-319-10996-1
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Organization Planning ethics and Management Accounting/Auditing Ethics Clasificación: 658 Empresas. Organización de empresas Resumen: This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of its effectiveness. This book focuses on the relationship between corporate governance and earnings management, and shows that corporate governance is effective in improving earnings quality and reducing accounting and governance risks. The authors also question the relation between corporate governance and company performance and present results of their analysis in this book Nota de contenido: Introduction -- Literature Review -- Conceptual Framework and Hypotheses Development -- Research Method -- Results -- Discussion and Implications -- Summary, Limitations and Conclusions En línea: http://dx.doi.org/10.1007/978-3-319-10996-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35481 Ejemplares
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Título : Cost-of-Capital in Managerial Finance : An Examination of Practices in the German Real Economy Sector Tipo de documento: documento electrónico Autores: Schlegel, Dennis ; SpringerLink (Online service) Editorial: Cham : Springer International Publishing Fecha de publicación: 2015 Otro editor: Imprint: Springer Colección: Contributions to Management Science, ISSN 1431-1941 Número de páginas: XII, 245 p. 80 illus Il.: online resource ISBN/ISSN/DL: 978-3-319-15135-9 Idioma : Inglés (eng) Palabras clave: Finance Industrial organization Macroeconomics Economics Macroeconomics/Monetary Economics//Financial Finance, general Organization Clasificación: 658 Empresas. Organización de empresas Resumen: This book examines cost-of-capital models and their application in the context of managerial finance. This includes the use of hurdle rates in capital allocation decisions, as well as target returns in performance management. Besides a review of classical finance models such as the Capital Asset Pricing Model (CAPM), other contemporary models and techniques to determine the cost-of-capital of business units and private companies are discussed. Based on a mixed methods approach, current cost-of-capital practices and their determinants are empirically analyzed among German companies Nota de contenido: Introduction -- Background: Cost-of-Capital in the Finance Literature -- Previous Results on Cost-of-Capital Practices -- Research Philosophy and Ethics -- Empirical Research Approach and Methods -- Primary Research: Expert Interviews -- Primary Research: Company Survey -- Conclusion and Contribution to Knowledge -- Appendix En línea: http://dx.doi.org/10.1007/978-3-319-15135-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35586 Cost-of-Capital in Managerial Finance : An Examination of Practices in the German Real Economy Sector [documento electrónico] / Schlegel, Dennis ; SpringerLink (Online service) . - Cham : Springer International Publishing : Imprint: Springer, 2015 . - XII, 245 p. 80 illus : online resource. - (Contributions to Management Science, ISSN 1431-1941) .
ISBN : 978-3-319-15135-9
Idioma : Inglés (eng)
Palabras clave: Finance Industrial organization Macroeconomics Economics Macroeconomics/Monetary Economics//Financial Finance, general Organization Clasificación: 658 Empresas. Organización de empresas Resumen: This book examines cost-of-capital models and their application in the context of managerial finance. This includes the use of hurdle rates in capital allocation decisions, as well as target returns in performance management. Besides a review of classical finance models such as the Capital Asset Pricing Model (CAPM), other contemporary models and techniques to determine the cost-of-capital of business units and private companies are discussed. Based on a mixed methods approach, current cost-of-capital practices and their determinants are empirically analyzed among German companies Nota de contenido: Introduction -- Background: Cost-of-Capital in the Finance Literature -- Previous Results on Cost-of-Capital Practices -- Research Philosophy and Ethics -- Empirical Research Approach and Methods -- Primary Research: Expert Interviews -- Primary Research: Company Survey -- Conclusion and Contribution to Knowledge -- Appendix En línea: http://dx.doi.org/10.1007/978-3-319-15135-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35586 Ejemplares
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Título : Financial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and Uniqueness Tipo de documento: documento electrónico Autores: Fredrik Nilsson ; SpringerLink (Online service) ; Anna-Karin Stockenstrand Editorial: Cham : Springer International Publishing Fecha de publicación: 2015 Otro editor: Imprint: Springer Colección: Contributions to Management Science, ISSN 1431-1941 Número de páginas: XI, 138 p. 8 illus., 3 illus. in color Il.: online resource ISBN/ISSN/DL: 978-3-319-13782-7 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Leadership Finance and Management Accounting/Auditing Finance, general Strategy/Leadership Clasificación: 657.41/.45 Contabilidad financiera, cuentas Resumen: This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book Nota de contenido: The objectives of financial accounting and management control -- A Frame of reference -- Financial accounting standards: Some examples -- How financial accounting affects management control -- Concluding reflections En línea: http://dx.doi.org/10.1007/978-3-319-13782-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35557 Financial Accounting and Management Control : The Tensions and Conflicts Between Uniformity and Uniqueness [documento electrónico] / Fredrik Nilsson ; SpringerLink (Online service) ; Anna-Karin Stockenstrand . - Cham : Springer International Publishing : Imprint: Springer, 2015 . - XI, 138 p. 8 illus., 3 illus. in color : online resource. - (Contributions to Management Science, ISSN 1431-1941) .
ISBN : 978-3-319-13782-7
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Leadership Finance and Management Accounting/Auditing Finance, general Strategy/Leadership Clasificación: 657.41/.45 Contabilidad financiera, cuentas Resumen: This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book Nota de contenido: The objectives of financial accounting and management control -- A Frame of reference -- Financial accounting standards: Some examples -- How financial accounting affects management control -- Concluding reflections En línea: http://dx.doi.org/10.1007/978-3-319-13782-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35557 Ejemplares
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Título : Financial Accounting : Development Paths and Alignment to Management Accounting in the Italian Context Tipo de documento: documento electrónico Autores: Sara Trucco ; SpringerLink (Online service) Editorial: Cham : Springer International Publishing Fecha de publicación: 2015 Otro editor: Imprint: Springer Colección: Contributions to Management Science, ISSN 1431-1941 Número de páginas: IX, 143 p. 24 illus Il.: online resource ISBN/ISSN/DL: 978-3-319-18723-5 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Corporate governance Finance and Management Accounting/Auditing Finance, general Governance Clasificación: 657.41/.45 Contabilidad financiera, cuentas Resumen: This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene Nota de contenido: Introduction -- Financial Accounting: Development Paths -- Premises for the Convergence of Financial Accounting and Management Accounting -- Drivers of the Alignment of Financial Accounting to Management Accounting -- Financial Accounting and Alignment to Management Accounting in the Italian Context -- Discussion on the Alignment of Financial Accounting to Management Accounting in the Italian Context En línea: http://dx.doi.org/10.1007/978-3-319-18723-5 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35667 Financial Accounting : Development Paths and Alignment to Management Accounting in the Italian Context [documento electrónico] / Sara Trucco ; SpringerLink (Online service) . - Cham : Springer International Publishing : Imprint: Springer, 2015 . - IX, 143 p. 24 illus : online resource. - (Contributions to Management Science, ISSN 1431-1941) .
ISBN : 978-3-319-18723-5
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Corporate governance Finance and Management Accounting/Auditing Finance, general Governance Clasificación: 657.41/.45 Contabilidad financiera, cuentas Resumen: This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene Nota de contenido: Introduction -- Financial Accounting: Development Paths -- Premises for the Convergence of Financial Accounting and Management Accounting -- Drivers of the Alignment of Financial Accounting to Management Accounting -- Financial Accounting and Alignment to Management Accounting in the Italian Context -- Discussion on the Alignment of Financial Accounting to Management Accounting in the Italian Context En línea: http://dx.doi.org/10.1007/978-3-319-18723-5 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35667 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar PermalinkPermalinkPermalinkPermalinkPermalinkNeostrategic Management / Ivona Vrdoljak Raguz ; SpringerLink (Online service) ; Najla Podrug ; Lara Jelenc (2016)
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