... concerning social learning theory and small firm learning strategies. It has identified a link between OM goal setting and external accountability mechanisms in pursuit of sustainable organisational learning in small firms and offers a framework for embedding strategic learning plans in small firms...

...Anne-Mie Reheul; Ann Jorissen Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises...

... it to make not only “good” business decisions and to monitor how well the organisations is doing against its strategy, but to do so speedily. 1. (1) the decision‐making phase; 2. (2) the planning phase; and 3. (3) the implementation phase. Respondents were asked to evaluate...

... and/or employees and to survive in a dynamic and competitive environment need to be innovative. However, to what extent they will innovate successfully depends on their capacity to plan ahead, their capacity to innovate and their willingness to take risk. It is shown that entrepreneurial businesses...

... science. Adoption variables examined include: IT planning; choice of IT implementation strategy; the employment of external support; and investment in IT training. The study draws on survey data from over 260 firms in order to evaluate which approaches to IT assessment and adoption add most value in terms...