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Purpose – In the 1990s, a growing number of companies adopted value‐based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or non‐adoption of VBM for managing a business. Design/methodology/approach – An interview‐based study of 37...
Purpose – The purpose of this paper is to analyse success at the corporate level for 72 Australian mergers between publicly listed firms during the period 1999‐2004, and to reassess evidence in earlier Australian studies that contrasts findings from other countries which report a decline in...
Purpose – The aim of this paper is to develop and demonstrate an outsourcing decision model in which constraint resource prevents the throughput of the organization. Design/methodology/approach – An integrated model is proposed by incorporating the weighted product model (WPM) of AHP in...
Purpose – This paper aims to provide a historical review for several leading documents in relation to the objectives of financial statements. These documents are: The Trueblood Report , The Corporate Report , Making Corporate Reports Valuable ; and Guidelines for Financial Reporting Standards ....
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