Strategic management accounting (SMA) information helps managers determine the strategy and strategic position of business. At same time, SMA see re-evaluate problems so that they can draw on their experiences lessons for decision-making control. Currently, manufacturing enterprises in Hanoi are aware important role information, but level application techniques is low. This article aims to eval...

The process of new venture creation is characterized by the need to decide and take action in the face of uncertainty. Especially in the context of technology-based ventures uncertainty is substantial, posing difficulties for strategic decision-making based on prediction and planning. As alternative, more flexible and adaptive decision-making logics are being advanced. This study draws upon eff...

The international community is currently undergoing an incremental but definite shift of the economic and strategic centers of gravity to Asia. The fundamental change has been brought about mainly by newly emerging powers like China and India. In the Asia-Pacific region, this geo-strategic reconfiguration has led to a changing balance of power and influence between the United States and China i...

In re-examining the supply chain relationships of American firms, investigators usually confine their studies to the outsourcing strategies of original equipment manufacturers (OEMs). A few authors meanwhile have examined how small and medium size manufacturers (SMMs) fit within the vertical supply chain. This study explores how these suppliers develop new opportunities for increasing the volum...

Agile development practices focus on developing and delivering working software systems in small iterations with minimal documentation. However, locally project focused agile practices overlook the need for holistic enterprise architecture. Lack of enterprise architecture in agile, especially in the large agile environments, may lead to a number of problems such as technical debt, unnecessary r...

Monash University Library contributes to learning and teaching within the curriculum through its information research and learning skills programs. The Library is aligned with the University’s digital education strategic goals; and thus considers the development and delivery of e-learning resources for blended and online learning environments an important strategic undertaking. With complex and...

Developing robust and refined measures to quantify strategic impacts is a major challenge facing researchers who seek to improve methods for information technology (IT) investment evaluation. This paper presents a means to test for parameter heterogeneity in a model which quantifies the strategic contribution of IT. An iterative "jackknife" procedure is used to diagnose if different local compe...

In this paper we examine an alternative policy scenario, where governments allow polluting …rms to trade permits in a strategic environmental policy model. We demonstrate, among other things, that with no market power in the permits market, governments of the exporting …rms do not have an incentive to under-regulate pollution in order to become more competitive. This strategic e¤ect is reversed...