Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating diffusion and organization learning theories is developed. Diffusion theory is used to describe the process wher...

pharmacy as the last unit in the pharmaceutical supply chain is responsible for supplying and dispensing medicines to the patients and giving required advices to them, based on their needs and physician’s prescriptions according to standard protocols of the country. beside this responsibility, which is primarily on drugstores, this unit is regarded as a small business unit and should have econo...

The purpose of this study was to investigate the role of non-financial information analysis and risk-return analysis along with financial information in increasing the selected banks and financial institutions of Tehran Stock Exchange portfolio efficiency. To evaluate the efficiency of the portfolio, the Treynor's ratio was used and attempted to determine the Treynor's ratio of the selected opt...