Purpose The purpose of this article is to synthesize the topics, conceptualizations and
measurements of value-based management (VBM) and to suggest a research agenda …

Purpose–This study aims to examine how open innovation can be effective in changing
organizational inertia to create business model innovation and improve firm performance. It …

The primary objective of this study is to investigate the potential influence of founders' ties
and human capital on organizational innovation and organizational performance. In …

The purpose of this article is to investigate and analyze through the lens of contingency
theory the existence and use of management accounting techniques in Romanian entities …

Value-based management is largely discussed as fundamental tool to manage
organizations successfully. However, it is often criticized for its alleged incentive to maximize …

Market orientation theory was used to relate the implementation of target costing systems
and business model innovation to firm performance using a sample of 189 electronics and …

In this paper, we explore the relationship and interdependencies of firms' positions in global
markets, innovation, foci on value creation or value development strategies and their …

In this paper, we use the contingency theory to analyze the relation between innovation and
environmental and organizational determinants in adopting target costing (TC). We collect …

This study aimed at investigating the mediating effect of management accounting practices
(MAPs) upon the association between cost system design (CSD) and performance …

This paper critically analyses the role of accounting in China's new phase of politically
driven economic reforms, which is the international expansion of Chinese enterprises. In …