... between current operations and future planning and development. © Emerald Group Publishing Limited 2010 Control Change management Management activities Corporate strategy E‐learning This paper reports the initial phase of a larger research project addressing the management control...

... assets Financial reporting Management activities At the beginning of the 1990s a significant change regarding the asset compositions of business enterprises became apparent. During the 1980s the book value of corporations has been constantly shrinking in relation to market value. The residual...