The objective of this research was to investigate to which extent small and medium-sized equine businesses in Germany conduct financial analysis, budgeting and cost accounting and whether there are differences between primary and secondary companies. Beyond that, the reasons for using or not using certain …

Since the film of Al Gore An inconvenient truth, sustainability stands high on the national agenda of most countries. Concern for the environment is one of the main reasons in combination with opportunities to innovate. In general, innovation and entrepreneurship are important in the realm of national …

Vast empirical evidence underscores that exporting firms are more productive than non-exporters. As governments accordingly pursue export-promoting policies we are interested in the firmness of these conclusions with respect to African small and medium sized enterprises (SMEs) and the influence of the …

Background As the level of government closest to citizens and the real economy, local and regional authorities have an important role in tackling the severe impact of the current economic crisis. The double pressures of decreasing public revenue and increasing demand for services, however, call for more …

In April 2005, the report titled ‘Internationals for SMEs’ was published (Braaksma 2005). The authors aim to focus on the ‘international’ in Small and Medium-sized Enterprises (SME), by giving an account of the professional profile of the more highly educated for international positions in SMEs. The …

This chapter explores the theory and practice of Business & IT Alignment in multinational companies. In the first part of the chapter an overview of the theory is presented. In this part the familiar frameworks for Business & IT Alignment are put in perspective in an ‘Alignment development model’. The …

Innovation seems to be the most important element of activities of companies to stay vital in a very competitive international market. Innovation is the process of developing products or services in an organisation for a market. Especially small and medium-sized companies, for which it is difficult to …

This paper explores if there is a relation between governance boards in small and medium sized family firms and performance indicators of the firm. A governance board can be either a supervisory or an advisory board, this in line with the two tier governance structure that is used in the Netherlands. …

In December of 2004 the Directorate General for Research and Technological Development (DG RTD) of the European Commission (EC) set up a High-Level Expert Group to propose a series of measures to stimulate the reporting of Intellectual Capital in research intensive Small and Medium-Sized Enterprises …