This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, performance measurement in the management accounting (SMA) technique village-owned enterprises Indonesia. research is based on contingency theory. The objects this are 51 Respondents were administrators (managers) instrument used question...

This study investigates the application of performance measurement and considers how its use might affect the business performance of small and medium-sized retail businesses in the United Kingdom and Indonesia, which are using the Internet as a channel to market. In both countries, retailers were surveyed and the study has produced some interesting results, which have theoretical, practical an...

Results Based Management (RBM) can essentially be termed as a contemporary management philosophy and approach that focuses on the appropriate and timely achievement of relevant goals and objectives through strategic planning, systematic implementation and resource usage, performance monitoring, measurement and reporting as well as systematic utilisation of performance information to improve pol...

This study investigates the application of performance measurement and considers how its use might affect the business performance of small and medium-sized retail businesses in the United Kingdom and Indonesia, which are using the Internet as a channel to market. In both countries, retailers were surveyed and the study has produced some interesting results, which have theoretical, practical an...

Values have been noted as integral elements of an electronic business model (BM) while value creation has been considered as a central strategic task in e-business planning. It has also been suggested that performance measurement and strategic management should focus on the value creation process. In recent years, the balanced scorecard (BSC) has evolved to become a dominant strategic managemen...

To address the limitations of the traditional performance measurement systems (PMSs) in visualizing risk and preventing excessive managerial risk-taking, a number of research studies proposed to extend the functionality of PMSs by incorporating risk measures and goals and thereby enabling a better view on organizational risk exposures. While researchers still continue to provide claims regardin...

Talyrond-TR is a modern sensitive instrument in nanometrology. The performance of Talyrond-TR machine is very important to find an optimal result in roundness measurement. In this paper, the experimental evaluation method of Talyrond-TR 73 machine is designed by using reference standard hemisphere. The influence of Talyrond machine performance in roundness measurement is presented. Signal respo...

This study investigates whether discount rate changes serve as an informative signal for investors to enter or exit the stock market. Based on the signal, a market timing strategy is formulated and its performance relative to a passive buy-and-hold strategy is tested with several performance evaluation methods. Empirical evidence derived from data of seven developed countries over more than 29 ...