Based on the four perspectives of the balanced scorecard, including the financial, customer, internal process, and learning and growth perspectives, this study applied Fuzzy Delphi Method to construct key performance appraisal indicators for mobility of the service industries. The constructed indicators could serve as a reference for the service industries to establish applicable performance ap...

The introduction of the euro as a single currency unit among the members of the EU was considered as a cornerstone of the fiscal policy of the European community and especially for the Greek economy. The present study considers the impact of the drachma’s replacement by the euro on the quality of accounting information (namely the value relevance of accounting amounts and the timely loss recogn...

Abstract Using post-Brexit regulatory freedom to strengthen the financial sector has been seen as a priority for UK government under Conservative Party following 2017 general election. The laying before Parliament of Financial Services and Markets Bill (July 2022) marked start multi-year process aiming transform framework. Adding competitiveness growth secondary objective mandates was an import...

Wireless and mobile communications can save Small and Medium Enterprises (SMEs) significant time, money, and effort due to the mobility, flexibility, and ease of use mobile devices provide. SMEs that use such innovations can improve productivity, decrease costs, and enhance the quality of the business process. Lacking technical skills and financial resources, SMEs need special support from loca...