‘Business Intelligence’ (BI) has been widely used to describe the process of gathering, analyzing and transforming large amounts of data into information useful for decision making. This paper examines BI from a decision-maker's perspective in an IT governance context through a case study of a large Scandinavian financial institution. The key findings indicate that BI is primarily used to infor...

The information technology (IT) environment has exhibited ever-higher levels of volatility in recent years, making it more difficult for managers to assess the value created by their decision-making processes. This paper describes an emerging paradigm of strategic options that integrates strategic and financial analysis.

In the context of economic instability and uncertainty, when more and more companies struggle with financial difficulties to keep in business, it becomes more obvious of the necessity of a sound strategic planning and an efficient management system. Thai is why I believe that a decision support system that could provide early warning signals of financial distress to a company a few years before...

This paper considers the intrafamily allocation of elderly care in the context of international migration where migrant children may be able to provide financial assistance to their parents, but are unable to offer physical care. To investigate the interaction between siblings, I take a non-cooperative view of family decision-making and estimate best response functions for individual physical a...

This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlight...

Funding decision is one of the financial strategic decisions of a corporation. There are also two other finan-cial strategic decisions that a corporation faces, the investment and the dividend decision. This paper de-scribes briefly the investment and the dividend decision, although its main focus is on funding decision. In de-scribing the funding decision the researchers will first explain the...

This paper reports the results of a study that attempts to assess the effects of decision making circumstances focusing mainly on the approaches applied and the managerial skills and capabilities the decision makers built on during concrete strategic decision making procedures. The study was conducted in California between September 2005 and June 2006 and it was sponsored by a Fulbright Researc...

Dynamic financial analysis (DFA) is a technique which uses Monte Carlo simulation to investigate the evolution over time of financial models of funds, complex liabilities and entire firms. Although of increasing popularity, the drawback of DFA is the dearth of systematic methods for optimising model parameters for strategic financial planning. This paper introduces strategic DFA which employs t...

This paper investigates the relationship between the process of Strategic Decision (SD) making and management and contextual factors. First, drawing on a sample of SDs, it analyzes the process through which they are taken, into seven dimensions: comprehensiveness/rationality, financial reporting, rule formalization, hierarchical decentralization, lateral communication, politicization, problem-s...