Purpose: The aim of this study is to examine how entrepreneurial orientation (EO) and the use of management accounting practices (MAPs) in decision making affects the profitability of SMEs, and also to analyze the extent to which EO and the use of MAPs affects profitability differently in growing and non-growing SMEs. Design/Methodology/Approach: The paper employs an empirical investigation whi...

Using a sample of 151 banks over the period 2003 to 2010, this paper estimates a model that examines the effect of switching costs in the Chinese loan market on banking profitability. In keeping with the extant empirical literature it reports a positive relationship between bank profitability and switching costs. Furthermore it reports the estimation of a systems model of switching costs and pr...

This paper documents the effect of investments in Enterprise Resource Planning (ERP), Supply Chain Management (SCM), and Customer Relationship Management (CRM) systems on a firm’s long-term stock price performance and profitability measures such as return on assets and return on sales. The results are based on a sample of 186 announcements of ERP implementations; 140 SCM implementations; and 80...

Implementing IT (information technology) systems such as ERP (enterprise resource planning) requires huge investments. Measuring the impact of these investments on productivity and profitability is extremely important for business managers. Many studies have failed to show the direct relationship between IT investments, organizational productivity and profitability, a phenomenon known as produc...

Information Technology and Corporate Profitability: A Focus on Operating Efficiency Stephan Kudyba, New Jersey Institute of Technology, USA Donald Vitaliano, Rensselaer Polytechnic Institute, USA This work involves an empirical analysis, incorporating firm-level investment in information technology and financial statement information. The results indicate that IT can enhance firm level profitab...

The activity based cost (ABC) approach has been used to relate costs and benefits to various cost pools that drive product profitability within an organization, so that relationships can be established between investments and product profitability. In this paper, using a particular case, we demonstrate the value of the ABC approach for IT investment justification under certain conditions, and d...

Taxi trajectories reflect human mobility over the urban roads’ network. Although taxi drivers cruise the same city streets, there is an observed variation in their daily profit. To reveal the reasons behind this issue, this study introduces a novel approach for investigating and understanding the impact of human mobility patterns (taxi drivers’ behavior) on daily drivers’ profit. Firstly, a K-m...

In electronic commerce web sites, recommender systems are popularly being employed to help customers in selecting suitable products to meet their personal needs. These systems learn about user preferences over time and automatically suggest products that fit the learned model of user preferences. Traditionally, recommendations are provided to customers depending on purchase probability and cust...

The purpose of this study is to examine the impact of board size, the CEO (Chief Executive Officer) duality, and corporate liquidity on the profitability of Canadian service firms. This study also seeks to extend the findings of Kajola [1] and Gill [2]. A sample of 75 Canadian service firms listed on Toronto Stock Exchange (TSX) for a period of 3 years (from 2008-2010) was selected. This study ...

The core objective of this project is to analyze the impact of interest rates changes on the profitability of commercial banks being operated in Pakistan by examining the financial statements of four major banks during 2008 to 2012. Like the efficiency of banking sector is considered most important for economic growth, monetary policy implementation and macro-economic stability. From the past f...