... (professionalism, uniformity, conservatism and secrecy). Design/methodology/approach A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed...

... of potential investors and suggests professionalism in management approach. Explains, however, if it is to be effective, the mission must be right for the venture, developed with sympathy to the organization and be communicated effectively. Presents a practical, five‐stage approach to developing a mission...