Table of contents - Special Issue: Innovations in accounting, performance measurement and management: international trends
Guest Editors: Toomas Haldma, Salme Nsi, Giuseppe Grossi
A conceptual framework for the measurement of innovation capability and its effects
Minna Saunila, Juhani UkkoThe purpose of this paper is to clarify the concept of innovation capability and to show how the linkage between innovation capability and performance measurement can be formed.
Influence of strategic approach to BPM on financial and non‐financial performance
Tomislav Hernaus, Mirjana Pejić Bach, Vesna Bosilj VukšićThe purpose of this paper is to examine the way strategic approach to business process management (BPM) impacts organizational performance, both its financial and non‐financial…
Uncertainty and budgets: an empirical investigation
Niels SandalgaardThe purpose of the paper is to report the findings of a study of the relation between perceived environmental uncertainty and the abandonment of traditional annual budgets.
Using non‐mandatory performance measures in local governments
Lourdes Torres, Vicente Pina, Caridad MartíThe purpose of this paper is to analyse how local governments implement non‐mandatory performance measures (PM), the types of PM employed, the degree of their usefulness in…
Should all capital goods of governments be recognised as assets in financial accounting?
Johan Christiaens, Jan Rommel, Allan Barton, Patricia EveraertIn recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all…
ISSN:
1746-5265Online date, start – end:
2006Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Ms Ruta Kazlauskaite