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In the current business context, entrepreneurial orientation (EO) has been highlighted as key to improving firm performance. Despite the overall positive evidence on the association between EO and firm performance, scholars have stressed the importance of taking into account and properly managing intermediate capabilities. The present study analyses the link between EO and New Product Development (NPD) performance, considering Business Model Innovation (BMI) as a mediating variable. A sample of 400 Spanish SMEs is used to test the proposed research model through structural equation modelling and partial least squares analyses. Results reveal that EO contributes to BMI and NPD performance. Moreover, BMI is found to have a partial mediating role between EO and NPD performance. This study makes a novel contribution to the EO and BMI literatures as it finds evidence that business model innovation is an effective way to funnel the firm's entrepreneurial orientation into its innovation processes and to increase the success of new product development. Some suggestions for managers and future lines of research are proposed.

The world witnesses a noticeable rapid growth in information technology development of society pertaining to the language of business. One of the remarkable linguistic tools in business communication lies in the form blogs of effective companies. Therefore, the purpose of this paper is to show how effective business context are conducted by the assistance of discourse linguistics related to business. It is obvious that there is a need to concentrate on the cultural meaning relating to the websites’ form and content in the e-commerce context. Research also showed that there is lack of research pertaining to language role and its impact on limitation of websites and blogs. In reviewing literature, according to Forrester Research, most Chinese on-line consumers are convenient with websites involving content in language own use. Further studies and recommendations are presented accordingly.

Life cycle management has become increasingly important in the formulation of regional sustainable development policies and programs, while research on and the application of life cycle assessment (LCA) methodologies are predominantly conducted in a business context or for materials and product-related issues. In light of the growing importance of regional policymaking, this article discusses the current scientific landscape of regional life cycle management approaches. It conducts a bibliometric analysis using the Scopus database and integrates a co-word analysis to highlight important linkages. Our analysis reveals that an increasing number of papers have been published on regional-level LCAs in recent years, however, they remain focused on issues related to the traditional materials-oriented aspects. Conversely, little research appears to be conducted on regional life cycle management issues and activities. The research is strongly centralized, with a clustering of regional LCA studies within a relatively small group of countries, institutes, journals and authors. Despite a rapid increase in recently published papers, our analysis reveals a gap in research and knowledge transfer of regional LCA results to public policymakers and regional planners.

espanolLas instituciones publicas de educacion superior, tienen el compromiso de formar profesionistas, comprometidos, con un alto sentido humano y de competencia, capaces de crear, desarrollar e innovar; con vision hacia el desarrollo sustentable, tecnologico, social y economico que demanda el entorno globalizado. Por consiguiente, en la presente investigacion etnografica se identificaron, las areas de oportunidad del estudiante que lo conduzca a desarrollar una cultura empresarial y emprenda su propio proyecto, detectando, las herramientas motivacionales que deben estimular su interes de innovador, en las diferentes carreras que ofrece las instituciones publicas, logrando involucrar un objetivo comun. Todo lo anterior encaminado hacia su vocacion empresarial. Con los resultados se busca identificar los factores internos y externos, dandole confianza en si mismo, para impulsar su propia empresa, estableciendo un compromiso, con su familia, amigos y el entorno, que lo impulse a participar en un contexto empresarial socialmente responsable. EnglishThe public institutions of higher education have the commitment to train professionals, committed, with a high human sense and competence, capable of creating, developing and innovating; with a vision towards the sustainable, technological, social and economic development that the globalized environment demands. Therefore, in the present ethnographic research they were identified, the areas of opportunity of the student that leads him to develop a business culture and undertake his own project, detecting, the motivational tools that should stimulate his interest as an innovator, in the different careers offered public institutions, managing to involve a common objective. All the above directed towards his business vocation. The results seek to identify the internal and external factors, giving him self-confidence, to boost his own company, establishing a commitment, with his family, friends and the environment, that drives him to participate in a socially responsible business context.

This study concentrates on the potential effects of glass ceiling and queen bee syndrome in establishing high quality exchange (leader member exchange) with subordinates. The study analyses if gender plays a significant role in determining exchange with subordinates. Data was collected from white-collar employees at Turkish business context by using Liden Maslyn (1998) multi-dimension Leader Member Exchange assessment tool. The findings of the study exhibit that in Turkish business context leader's gender is insignificant at determining exchange with white-collar subordinates for dimensions such as affection, contribution, loyalty and professional respect. The study also concludes gender of the subordinates is insignificant at determining the exchange with leaders of both genders

In the globalising business context, linguistic diversity emerges as one of the major challenges to the operations of companies operating across borders. A rather obvious question pertains not only...

All companies admit in their codes of conduct that conflicts of interest (CIs) are a threat to their efficiency, integrity and reputation. Except for insider trading, definitions of CIs are strictly particular to each business and publicly expressed through their codes of ethics. I propose an interpretative analysis of what is understood by conflict of interest in the codes of ethics of the world’s ten largest companies, along with a comprehensive review of CIs in several sections: employment, contracting, corporate assets, insider trading and personal investments, competitors, and corporate image. The present paper offers solutions to avoid or resolve CIs in a business context, by combining economic preference with the psychological cognitivist view of self-interest. The conclusion is that a code of ethics and relevant training are protective measures for a company wishing to convince its employees that they are better off not entering CIs.

La arquitectura empresarial como enfoque de integración de las Tecnologías de la Información y las Comunicaciones (TIC), y la teoría de Integración del Sistema de Dirección de la Empresa (ISDE) poseen como elemento común la integración; sin embargo la ISDE no ha logrado desarrollar capacidades para la gestión integrada de las TIC desde la perspectiva de la dirección, en un contexto empresarial donde la gestión eficiente de TIC para alcanzar los objetivos estratégicos constituye una capacidad distintiva. Por tanto se propone un instrumento para evaluar variables de arquitectura empresarial en un modelo de dirección estratégica basado en la teoría de la ISDE. La aplicación del instrumento en el hotel Park View permitió identificar las causas de bajo desempeño de variables importantes como: relación entre actores del negocio y vigilancia tecnológica, ello ayudó a focalizar las áreas de mejora y desarrollar capacidades de arquitectura empresarial en el proceso de dirección estratégica.

This article has three premises. First, much strategy work has tended to focus more on search than shaping the business context. Second, prior research has yet to precisely define and elucidate conceptually what it means to shape the business context. We argue that shaping entails creating or changing the payoff structure—the mapping between the choices that firms make and the payoffs to them—for all firms in a particular business context. Third, research has paid limited attention to the interdependencies between search and shaping, and to what we call the “paradox of shaping.” That is, firms face the paradox that although they can improve their performance by shaping the business context or landscape, the more often other firms reshape the landscape and the more elements of the landscape that other firms alter, the less sustainable are any competitive advantages derived from shaping. Taken together, these premises highlight an important gap–that most theories and formal models of firm performance, strategic opportunities, and competitive advantage, miss an important component of the profitability equation—and addressing it is precisely what this article aspires to do.

Resumo A relação estabelecida entre as competências organizacionais e a sustentabilidade organizacional deve ser objeto de reflexão e constante aprimoramento, visando à convergência dos objetivos individuais e da organização para a sustentabilidade dos negócios e o atingimento das estratégias empreendidas. Portanto, considerando-se a relevância das discussões que envolvem as competências societais e a sustentabilidade organizacional, a presente pesquisa buscou analisar e explorar a relação existente entre as competências organizacionais e a sustentabilidade aplicada ao contexto empresarial. Para tanto, optou-se pelo desenvolvimento de uma revisão sistêmica das publicações de cunho quantitativo e qualitativo a partir de buscas por meio do Portal de Periódicos da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes) e da base de dados da Associação Nacional de Pós-graduação e Pesquisa em Administração (Anpad) nos últimos seis anos, considerando o período de 2010 a 2015. As pesquisas abordam, em unanimidade, o tratamento da relação entre as competências organizacionais e a sustentabilidade aplicada às organizações. Os resultados apontam para distintas linhas de compreensão e de produção, que agregam conhecimento à discussão que envolve a temática. Os estudos tratam de competências organizacionais que são desenvolvidas em empresas pela articulação de ações com foco nas dimensões econômica, social e ambiental na composição do ser sustentável, conforme é apresentado no artigo.

The current study investigated the effectiveness of applying the Communicative Language Approach (CLA) to enhance speaking ability of business administration students in Delta University for Science and Technology. A quantitative method was applied by using pre- and post- test to measure improvement of students. The participants were 40 students of freshmen students, who studied "English1" course in the fall semester of the academic year 20172018. The participants were divided into two equal groups with twenty students each, Control Group (CG) and Experimental Group (EG). To find out the improvement of students‟ speaking ability the researcher used pre-posttest and t-test. A semi-structured questionnaire also was administered to measure students’ attitude towards using CLA in studying English and their difficulties within the business context. The results indicated that t- test was 2.042 (significant at 0.05). This indicated that by applying Communicative Language Approach, the students' achievement has been improved. The results of students’ questionnaire showed positive attitude towards using CLA for improving their speaking skills. The pedagogical implications of the study were presented

Ethical businesses can bring prosperity to society without creating harm to people or environment. Most of the huge corporate scams and frauds involve men in comparison to women. Many studies have found that women at the top management positions in businesses are more ethical than their male counterparts. In the context of growing number of women entering into the corporate world and decision-making positions of businesses, this study explores the question whether the ethical sensitivity of women is higher than that of men in the Indian context. Sample consists of 258 MBA students from 6 different business schools in the city of Bangalore. Study has used an adapted version of business ethical vignettes created by Longenecker, J. G., McKinney, J. A., & Moore, C. W. (1989). The results showed that the self-reported score of ethical sensitivity of female students is higher than that of their male counterparts. The study has significant implications in terms of promoting more women to the top positions of businesses which might result in more ethical business environment and probably a better and sustainable future for our country.

Purpose Small- and medium-sized enterprises (SMEs) exhibit limited understanding of their business processes. This lack of understanding limits the potential of these businesses and is a direct contributor to the high failure rates of this sector of the economy. Research has suggested that existing BP methods to not support SMEs in gaining an improved understanding of their processes due to the high complexity and resource intensity of these tools, more suitable for deployment within a large business context. The paper aims to discuss these issues. Design/methodology/approach This paper reports on two qualitative case studies of medium-sized financial entities that employ a new approach, the critical process targeting method (CPTM), to improve their understanding of their processes. Findings In reviewing these two case studies, the authors find that the CPTM can be considered a useful tool in improving process understanding in SMEs, and can lead to the achievement of strategic goals. This paper, however, also describes a number of practical limitations that were encountered when employing the CPTM within the SME context. Originality/value This new contribution to theory adds significant and critical support to academia and practice in business process understanding where current methods are found to be too resource heavy for even some large organisations. These two case studies have also provided support for struggling management teams being overwhelmed by the need to understand business processes within their organisations. Published literature and the case study experience both suggest that medium-sized entities have difficulty understanding their business processes.

We use an inductive approach to understand what types of founders’ human capital, at individual and team levels, are necessary to recognise and exploit entrepreneurial opportunities. A sample of 19...

The first section of my paper provides a definition of the need for foreign languages in the business context and catalogues types and indicators of this need. In the second section the methods that can be employed in needs analysis studies are presented. Section three provides illustrative material from a questionnaire-based pilot survey. Taking the case of German companies, I investigate their expectations with regard to linguistic and cultural adaptation by their Danish business partners. Contrary to expectation, knowledge of German culture is regarded as more useful than German language knowledge. The educational implications of the findings of needs analysis studies are then dealt with in the fourth section.

Knowledge Management (KM) is one of the buzzwords prevailing in the management circles. It is seen as a tool which can create a strategic impact. Organizations which are unaware of knowledge management (KM) and its concepts are considered illiterate in business context. In order to thrive in this turbulent market, an organization must be familiar with all concepts pertaining to its intellectual assets, i.e. Knowledge, and all other activities involved in managing its intangible assets, i.e. KM through various practices, suitable strategy and processes,. Banks and financial institutions as drivers of economic growth play a major role in prosperity and innovativeness of almost all countries worldwide. The main objective of this study is to identify the awareness of knowledge management in financial institutions of Nepal. In this study, samples of 385 respondents were selected randomly from four different types of financial institutions of Kathmandu, Nepal. The statistical analysis was done to draw the conclusion. The results clearly show that the level of KM awareness amongst Nepalese financial institutions is medium in which some companies understand the principles of KM but they observe many challenges and difficulties in pursuing KM implementation. Finally, this paper concludes that those institutions which are aware of the basic concepts and principle of KM can effectively manage knowledge resources; are more innovative and have better performance than others who do not takes this factor into account.Journal of Advanced Academic Research, Vol. 3, No. 3, 2016

This article investigates the role of wisdom in management decision-making. In one of the first empirical studies investigating wisdom and management, 37 CEOs, top managers, and senior executives were interviewed about their perspectives on the concept of wisdom in the business context and its role in management decision-making; the data were analyzed using grounded theory methodology. The findings introduce a grounded construct of Wise Management Decision-making, in which wise decision-making is understood as an integrated cogni-emotional, reflective process that accounts for internal and external conditions related to the decision, which is made with the well-being of the greatest number of stakeholders in mind. The findings both confirm and challenge previous conceptual studies of wisdom and provide a practical approach to wise management decision-making. The implications of this study are significant as they broaden the view of the practicability of wisdom in management and add greater understanding of the complex nature of decision-making in the business context. For managers, developing wise decision-making abilities in situ should be considered an integrated and multidimensional practice, one that can be learned.

This article analyzes a series of propaganda speeches by Moritz Alemann, a Swiss journalist and entrepreneur based in Buenos Aires, who aimed to attract Germanic investors for large-scale projects in Patagonia at the beginning of the twentieth century. Moving beyond traditional discussions of Germanic farmers and artisans as agents of Argentine national construction, I argue that the author’s refashioning of the Swiss mercenary for a modern business context reveals the practices of an elite group of transnational emigres working for the advancement of their home and host countries and provides a more dynamic view of immigration in Argentina.

On 25 October 2015 the United Nations approved The 2030 Agenda for Sustainable Development and its 17 sustainable development goals (SDGs). It is an important event from different points of view: clear judgment was expressed on the unsustainability of current development models, not only on the environmental level, but also on the economic and social ones. The implementation of the agenda requires a strong involvement of all members of society, especially business. The article aims to provide a literature overview on the relationships between innovation and sustainable development objectives in the industrial context. SDGs are also analyzed in terms of stakeholders involved, reactions of companies and citizens and metrics recently proposed by researchers of PricewaterhouseCoopers (PWC). These preliminary results show that different stakeholders approach the SDGs differently, but also that the interest of companies toward SDGs is growing, confirming the considerations that emerged in literature. Furthermore, some SDGs appear to be more a prerequisite for achieving targets, than actual goals, while innovation has proven to be a driver for most SDGs.

This chapter introduces responsible innovation in a business context. The first part explains the basic terms that constitute responsible innovation from a business perspective. The second part presents tangible business practices that operationalise responsible innovation and introduces two good practice examples that hint at the variety of ways in which responsible innovation can be implemented in companies.

Nesta pesquisa busca-se uma alternativa para melhorar a motivação de alunos para aprender ciências conforme dois modelos motivacionais, pouco explorados no âmbito de ensino, especialmente no Brasil. O primeiro modelo considera três níveis de motivações: extrínsecas, intrínsecas e transcendentes. O segundo modelo analisa a pessoa em quatro dimensões. Ambos modelos apresentaram resultados positivos no contexto empresarial, foram testados em algumas instituições de ensino e possuem, em comum, dois traços centrais: a busca de sentido e o altruísmo. Os dados desta pesquisa foram coletados, sobretudo, por meio de dois questionários, aplicados a um grupo de 102 alunos de três áreas de Engenharia de uma faculdade pública. As análises dos resultados dão indícios de que a busca de sentido e o altruísmo, traços centrais dos dois modelos motivacionais, foram considerados relevantes pelos estudantes, que cursavam a disciplina de Física.

This paper presents a quantitative study of online casino adoption based on the e-marketing mix model. The Internet has changed the business context of many industries. Online casino is one such rapidly growing industry. Different e-marketing approaches have been widely adopted by online casinos to attract more customers. In China, there are twice as many online gamblers as there are online shoppers. Due to the high population in China, the market potential is huge. The purpose of this study is to evaluate the impact of Chinese gamblers’ perceptions of e-marketing mix elements on their adoption of online casinos. The results can provide a reference for investors to develop more effective online casino businesses.

The WBCRJ's mission is to provide exceptional decision-focused case studies involving real people and real events in the global wine business context. Volume 3 reflects a diversity of topics and regions that advance our knowledge of how wineries weigh the challenges of innovation and sustainability to achieve differentiation advantages.

As supply chain has become extremely complicated, traditional supply chain management schemes reveal limitations in keeping track of resources for efficient risk management. Recently, blockchain-based solutions for supply chain have shown possibility to overcome those limits. However, numerous practical problems in this research domain are not fully explored up to date. Thus, we delve into one of the most significant problems among them: verification of business logic in transactions. In this paper, we propose a novel distributed ledger system for supply chain, enabled by anomaly detection framework that verifies semantic correctness of transactions based on business context data. Our blockchain data model is tailored to accurately represent events occurred in supply chain based on real-world business standards. In order to facilitate more efficient tracking of provenance, we leverage graph data model to represent supply chain network. On top of the data model, we present smart contract-based anomaly detection framework that verifies whether a transaction is anomalous. Generic rule-based and graph-based detection methods are devised. The feasibility of our proposed model is shown by the system implemented using Hyperledger Sawtooth. We show how our anomaly detection layer can be plugged into the system: how it interacts with other system components, and how overall system flow works with this new function. We evaluate our system with scenario-based simulations. For a number of use cases we synthesized, the correctness and effectiveness of our system are demonstrated.

Few studies investigated the effects of facial characteristics on stereotyping in the business context. Using a 2 (beard/no beard) x 2 (acne/no acne) x 2 (tie/no tie) x 2 (eyeglasses/no eyeglasses) between subjects' design, two representative samples of 364 and 711 participants rated different stimuli of male subjects on dimensions of competence, warmth and hireability. Based on 4,215 observations, results show acne has a negative and eyeglasses a positive effect on both competence and warmth. Wearing a necktie has a positive effect on competence and a negative effect on warmth. Finally, beardedness has a negative effect on warmth. We also observe that competence has a greater effect on hireability than warmth. We discuss the findings in the context of theoretical and managerial implications for male job applicants as well as HR practices.

In her article, Christal Lalla shows that it is possible and beneficial to create an approach to the (global) management of dynamic organizations in a VUCA world with the three fundamental pillars described by a new framing and interpretation in the context of wine and food pairing or gin mixing, allowing a new, out-of-the-box, deep understanding in a business context. One key outcome is about the importance of an experimental mindset to find special, unexpected new fits and potential connections in complex and partly controversial or contradictory environments. Especially the journey to achieve results is as exciting as are the linked exercises to develop teams and leadership skills in this context.

While Asia-pacific region has been playing more and more important role in the world economy, to manage or to be managed in supply chain globalization? Mr. Kenny Lin chooses a remarkable way for his business, Thermaltake Corporation, unlike most IT corporations in the region of Taiwan. On the way to pursue his branding aspiration, he chased the opportunities with insight into customer needs, but also experienced difficulties, doubt, challanges and failure, and may experience more in the furure. This case, through Thermaltake establishment and development, studies his sucessful entreprenuership practices on business context analysis and forcasting, company management and open innovation in products.

Aim: This editorial article provides a general introduction into the topic of this special issue. It highlights the attention given to, and the differences in interpretations of, 21st century skills, individual competences, personal capabilities and mind-sets related to sustainability, specifically in management and education contexts. Furthermore, the article gives an overview of the articles included in this special issue.Design/Research methods: Recent developments in the field are presented, based on a literature review. Differences in interpretations between management and education perspectives, as well as differences and similarities in conceptualisations of these constructs are discussed.Findings: The article describes current issues that are being discussed in the debate around 21st century skills, individual competences, personal capabilities and mind-sets related to sustainability. Although different concepts are presented in the literature, they also have basic assumptions and characteristics in common, mainly the combined (holistic) approach of skills, competences, attitudes and values. However, the discussion has become blurred due to mixing interpretations of business context and education context.Originality/value of the article: The main value of this introductory article of the special issue, is that it outlines similarities and differences in interpretations of 21st century skills, individual competences, personal capabilities and mind-sets related to sustainability.

Although English language is considered an essential requirement to find a position in the Brazilian work market, little do we know about what proficiency level is expected from workers by companies and how language assessment occurs at work. This investigation was developed in an automation company located in São Paulo metropolitan area. It is a case study which aimed to better understand the language use expectations and analyze the assessment process to identify: the assessment tools used in the company, its language view and if the assessment process meets the company’s language use expectations. This study uses questionnaires, interviews and documents analysis for data collection and triangulation of sources. The company is a place where English is used in daily tasks due to international partnerships and taught in an in-company course. The results show a mismatch between the proficiency and achievement tests applied in the company and its language view. In addition English language is a gatekeeper in recruitment process only for some positions. The language use expectations for workers vary according to their position and department but are not assessed likewise.

RESUMO A gestão do conhecimento fornece subsídios à gestão da qualidade, uma vez que norteia os processos de acesso, avaliação, organização, armazenamento e disseminação da informação e do conhecimento no ambiente organizacional. O objetivo deste artigo é propor contribuições ao contexto empresarial, por meio de uma inter-relação entre as etapas da gestão da qualidade e da gestão do conhecimento, com base na literatura de ambos os processos. Para tanto, realizou-se uma revisão bibliográfica sobre os temas gestão do conhecimento e gestão da qualidade a fim de apoiar a inter-relação entre suas características. Para a obtenção dos resultados, desenvolveu-se um quadro explicativo entre as etapas de implementação da gestão do conhecimento e o modelo Seis Sigma proveniente da teoria da qualidade. A partir da inter-relação teórica, realizou-se uma discussão da revisão bibliográfica e concluiu-se que a gestão da qualidade faz uso de elementos também utilizados pela gestão do conhecimento. Como busca, avaliação e uso das informações em diferentes suportes, a fim de serem recuperadas futuramente. Foi possível verificar também que o sucesso da gestão da qualidade ocorre na organização que desenvolve a gestão do conhecimento como parte da sua cultura organizacional.Palavras-chave: Gestão do Conhecimento; Gestão da Qualidade; Informação; Conhecimento; Revisão Bibliográfica.ABSTRACT Knowledge management provides support to quality management, since it guides the processes of access, evaluation, organization, storage and dissemination of information and knowledge in the organizational environment. The purpose of this article is to propose contributions to the business context, through an interrelationship between the stages of quality management and knowledge management, based on the literature of both processes. For this, a bibliographic review was carried out on the topics of knowledge management and quality management in order to support the interrelationship between their characteristics. To obtain the results, an explanatory framework was developed between the steps of knowledge management practical implementation and the Six Sigma model derived from the theory of quality. Based on the theoretical interrelationship, a discussion of the bibliographic review was carried out and it was concluded that quality management makes use of elements also used by knowledge management, such as search, evaluation and use of information in different media, in order to recovered in the future. It was also possible to verify that the success of quality management occurs in the organization that develops knowledge management as part of its organizational culture.Keywords: Knowledge Management; Quality Management; Information; Knowledge; Literature Review.

In the context of continuous globalization, it is essential to have common accounting standards that allow efficiency and transparency in the handling of information. The present article, applying a systematic mapping study, presents an analysis of the scientific production associated with the research topic. The results obtained generate new challenges in the accounting profession and contrast the need to distinguish the accountant as a key professional in the process of transition of financial information under IFRS.

The purpose of this article is to show the impact of the concept of co-creation in the business context by using a methodology of consultation, collection and selection of scientific articles related to the subject, which allowed to gather enough information about the definition of co-creation. creation of knowledge, characteristics, importance, requirements for its application, causes of its development, scope of application, advantages, disadvantages and challenges that are identified in the field, in order to contribute to the knowledge of entrepreneurs in their search for strategies differentially sustainable taking into account that as it could be found, cocreation involves other actors besides the client, which consequently becomes the obtaining of appreciable results in the business world. This is how, according to the review of the literature, it can be affirmed that co-creation, due to its versatility and multi-focus, is positioned as a potential business tool.

Cette etude analyse, dans le contexte des entreprises senegalaises, la relation entre le profil de l'administrateur et l’utilisation de l'information comptable. L’approche methodologique adoptee est de type hypotheticodeductif. Le questionnaire est l'instrument utilise pour l’enquete empirique. Les donnees recueillies sur un echantillon de 100 administrateurs puis exploitees a l’aide du logiciel SPSS 21 ont debouche sur l’identification de trois profils. L'experience, l’âge, le niveau d’etude et la position interne/externe de l’administrateur se sont reveles etre, apres depouillement, des criteres discriminants dans l'identification de ces profils. L’etude montre que les administrateurs qui utilisent plus l’information comptable a des fins d’analyse de rentabilite sont en general quinquagenaires, occupent en majorite une position interne, se distinguent par une experience plus avancee dans le metier ainsi qu’un niveau d’etude plus pousse. This survey examines, in the Senegalese business context, the Relationship between the administrator's profile and the use of accounting information. The methodological approach adopted is hypthetico-deductive. The questionnaire is the instrument used for the empirical survey. Data collected on a sample of 100 administrators and analyzed with SPSS 21 software have led to the identification of three profiles. The experience, age, education level and the internal and external position of the administrator turned out to be, after analysis, discriminatory criteria in the identification of these profiles. It transpires in the survey that administrators mostly using the accounting information for analysis purposes on cost-effectiveness are generally in their fifties, and the majority of them hold an internal position, and stand out for a more advanced experience in their profession as well as a more advanced education level.

This chapter explicates inter-firm governance mechanisms and suggests employing similar approaches for managing corporate governance issues in an Islamic business setting. A number of theoretical approaches outline the motivation of business firms to choose between contractual versus non-contractual governance mechanisms in inter-firm business transactions. In addition, a number of socioeconomic and transactional factors also affect inter-firm governance choices. Obviously, a number of country-specific transactional elements affect corporate governance. Therefore, the chapter suggests that preferences for governance mechanisms may provide guidelines for corporate governance, particularly in an Islamic business context.