Article history: Received 4 August 2011 Available online 2 March 2012 JEL classification: D71

In the study presented institutional context is discussed in terms of companies’ entry mode choice. In contrary to many previous analyses, instead of using one or two aggregated variables, a set of eleven determinants is used to establish equity and non-equity internationalization friendly conditions. Based on secondary data, 140 countries are analyzed and grouped into clusters revealing simila...

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

This study focused on the alignment of business strategy and IT strategy among 256 small UK manufacturing firms. IT alignment was explored using both the matching and moderation approaches, leading to a measure of alignment for each firm. The group of firms with high IT alignment achieved better organisational performance than firms with low IT alignment. As well as confirming prior findings in...

in the current age, the importance of using knowledge as a tool for creativity and innovation at national level is considerable. furthermore, it would be taken into consideration as strategic need in the competition among different countries. hence in this paper, a new knowledge strategic management framework was developed with emphasizing on knowledge based innovation, upon up studying knowled...

The concept of knowledge management (KM) as a powerful competitive weapon has been strongly emphasized in the strategic management literature, yet the sustainability of the competitive advantage provided by KM capability is not well-explained. To fill this gap, this paper develops the concept of KM as an organizational capability and empirically examines the association between KM capabilities ...