Small and medium‐sized enterprises (SMEs) play an important role in the gross national
product and employment in most emerging markets. However, little is known about their …

Purpose This study examines how the strong emphasis placed on the purposes of
budgeting, referring to a comprehensive focus on budgeting, is related to top managers' …

The purpose of this study was to explore the relationship between chief executive officer
(CEO) characteristics, absorptive capacity, and e-commerce adoption in SMMEs. To achieve …

O objetivo do artigo é analisar as características observáveis dos gestores, com base na
Teoria dos Escalões Superiores (TES), que contribuem para a utilização de informações …

This study investigates whether post-business transfer MCS development (PBTMCSD) is
associated with post-business transfer success (PBTS) in small firms. The data for the study …

Globalization and the post-industrial era have exposed organizations to severe
environmental turbulence characterized by expanding international interconnectedness …

Fazendo referência aos estudos sobre a Teoria dos Escalões Superiores-TES, Finkelstein e
Hambrick (1990) afirmam que a TES é baseada na premissa de que as decisões dos …

A precificação de produtos, mercadorias e serviços, apesar de ser uma temática
consolidada na academia, representa um desafio para os empresários, principalmente, no …

Research aims: This study aims to examine determinants of strategic management
accounting implementation, including market orientation, top management characteristics …

A recent article published in Jornal Económico dated August 2017, states that the
Portuguese are develo** the entrepreneurial capabilities and start-ups are being crucial …