Search results for: Managerial Accounting.

Authors: Marie Paseková, Jiří Strouhal, Lehte Alver, Arturs Praulinš

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During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.

Keywords: International harmonization, tax system, SMEs, Czech Republic, Slovakia, Estonia, Latvia

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Authors: A. Skouloudis, K. Evangelinos, W. Leal-Filho, P. Vouros, I. Nikolaou, T. Tsalis

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In this study a composite index of factors linked to the resilience capacity of small and medium-sized enterprises (SMEs) to flooding is proposed and tested. A sample of SMEs located in flood-prone areas (n = 391) was administered a structured questionnaire pertaining to cognitive, managerial and contextual factors that affect the ability to prepare, withstand, and recover from flooding events. Through the proposed index, a bottom-up, self-assessment approach is set forth that could assist in standardizing such assessments with an overarching aim of reducing the vulnerability of SMEs to floods. This is achieved by examining critical internal and external parameters affecting SMEs’ resilience capacity which is particularly important taking into account the limited resources these enterprises tend to have at their disposal and that they can generate single points of failure in dense supply chain networks.

Keywords: Floods, SMEs, organizational resilience capacity, index development, Greece.

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Authors: Aijaz A. Shaikh, Richard Glavee-Geo, Heikki Karjaluoto

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Adoption of Information Systems (IS) is receiving increasing attention such that its implications have been closely monitored and studied by the IS management community, industry and professional gatekeepers. Building on previous research regarding the adoption of technology, this paper develops and validates an integrated model of the adoption of mobile banking. The model originates from the Technology Acceptance Model (TAM) and the Theory of Planned Behaviour (TPB). This paper intends to offer a preliminary scrutiny of the antecedents of the adoption of mobile banking services in the context of a developing country. Data was collected from Pakistan. The findings showed that an integrated TAM and TPB model greatly explains the adoption intention of mobile banking; and perceived behavioural control and its antecedents play a significant role in predicting adoption Theoretical and managerial implications of findings are presented and discussed.

Keywords: Developing country, mobile banking service adoption, technology acceptance model, theory of planned behaviour.

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Authors: AHM Shamsuzzoha, Tauno Kekäle, Petri Helo

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Product customization is an essential requirement for manufacturing firms to achieve higher customers- satisfaction and fulfill business target. In order to achieve these objectives, firms need to handle both external varieties such as customer preference, government regulations, cultural considerations etc and internal varieties such as functional requirements of product, production efficiency, quality etc. Both of the varieties need to be accumulated and integrated together for the purpose of producing customized product. These varieties are presented and discussed in this paper along with the perspectives of modular product design and development process. Other development strategies such as modularity, component commonality, product family design and product platform are presented with a view to achieve product variety quickly and economically. A case example both for the concept of modular design and platform based product development process is also presented with the help of design structure matrix (DSM) tool. This paper is concluded with several managerial implications and future research direction.

Keywords: Customization modular design, platform development, product variety.

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Authors: Andrej Miklošík, Petra Horváthová, Štefan Žák

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Nowadays companies in all sectors are looking for the sources of competitive advantages. Holistic marketing approach searches for their emergence based on the integration of all components and elements across the organization. Modern marketing sees the sources of competitive advantage in implementing the latest managerial practices, motivation, intelligent project management, knowledge management, collaborative marketing, CSR and, in the recent years, also in the business process optimization. With the use of modern tools including business process management and business process modelling the company can markedly increase its internal efficiency which can lead not only to lowering the costs but to creating the environment for optimal customer care, positive corporate culture and for origination of innovations as well. In the article the authors analyze the recent trend in this area and introduce suggestions to companies to identify and optimize the key processes that have a significant impact of the company´s competitiveness.

Keywords: business process optimization, competitive advantage, corporate social responsibility, knowledge management

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Authors: Pasquale Verde, Giuseppe Lamanna

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A two-parameter fatigue model explicitly accounting for the cyclic as well as the mean stress was used to fit static and fatigue data available in literature concerning carbon fiber reinforced composite laminates subjected tension-tension fatigue. The model confirms the strength–life equal rank assumption and predicts reasonably the probability of failure under cyclic loading. The model parameters were found by best fitting procedures and required a minimum of experimental tests.

Keywords: Fatigue life, strength, composites, Weibull distribution.

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Authors: Aya Maher, Pakinam Youssef

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The objective of this theoretical study is to explore in depth the role of leaders in managing employees’ dysfunctional behavior at workplace in an effort to recommend strategies and solutions for these destructive behaviors that affect employees’ performance. The significance of the study lies in the fact that dysfunctional behavior has been widely spread in almost all organizations, public and private, with its very destructive manifestations. Dysfunctional behavior may be classified into thefts, sabotage, sexual harassment, jealousy, envy, revenge, vulgarity all of which affect employees’ moral, self-esteem and satisfaction level drastically which will be reflected negatively on their performance and productivity. The main research question will focus on the role of leaders in managing employees’ dysfunctional behavior effectively at the workplace through the different strategies and control measures. In this study, the data will be collected from different academic literature and through some primary data by conducting interviews with some public and private employees from different managerial levels and fields.

Keywords: Dysfunctional behavior, employees’ deviant behavior, employees moral, leaders’ role.

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Authors: Gia Surguladze, Lily Petriashvili, Nino Topuria, Giorgi Surguladze

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Modelling of building processes of a multimodal freight transportation support information system is discussed based on modern CASE technologies. Functional efficiencies of ports in the eastern part of the Black Sea are analyzed taking into account their ecological, seasonal, resource usage parameters. By resources, we mean capacities of berths, cranes, automotive transport, as well as work crews and neighbouring airports. For the purpose of designing database of computer support system for Managerial (Logistics) function, using Object-Role Modeling (ORM) tool (NORMA–Natural ORM Architecture) is proposed, after which Entity Relationship Model (ERM) is generated in automated process. Software is developed based on Process-Oriented and Service-Oriented architecture, in Visual Studio.NET environment.

Keywords: Seaport resources, business-processes, multimodal transportation, CASE technology, object-role model, entity relationship model, SOA.

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Authors: Hamed Rafiei, Masoud Rabbani

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This paper deals with the project selection problem. Project selection problem is one of the problems arose firstly in the field of operations research following some production concepts from primary product mix problem. Afterward, introduction of managerial considerations into the project selection problem have emerged qualitative factors and criteria to be regarded as well as quantitative ones. To overcome both kinds of criteria, an analytic network process is developed in this paper enhanced with fuzzy sets theory to tackle the vagueness of experts- comments to evaluate the alternatives. Additionally, a modified version of Least-Square method through a non-linear programming model is augmented to the developed group decision making structure in order to elicit the final weights from comparison matrices. Finally, a case study is considered by which developed structure in this paper is validated. Moreover, a sensitivity analysis is performed to validate the response of the model with respect to the condition alteration.

Keywords: Analytic network process, Fuzzy sets theory, Nonlinear programming, Project selection.

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Authors: S. P. Singh

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This paper measures technical and scale efficiencies of 40 Indian sugar companies for the period from 2004-05 to 2013-14. The efficiencies are estimated through input-oriented DEA models using one output variable—value of output (VOP) and five input variables—capital cost (CA), employee cost (EMP), raw material (RW), energy & fuel (E&F) and other manufacturing expenses (OME). The sugar companies are classified into integrated and non-integrated categories to know which one achieves higher level of efficiency. Sources of inefficiency in the industry are identified through decomposing the overall technical efficiency (TE) into pure technical efficiency (PTE) and scale efficiency (SE). The paper also estimates input-reduction targets for relatively inefficient companies and suggests measures to improve their efficiency level. The findings reveal that the TE does not evince any trend rather it shows fluctuations across years, largely due to erratic and cyclical pattern of sugar production. Further, technical inefficiency in the industry seems to be driven more by the managerial inefficiency than the scale inefficiency, which implies that TE can be improved through better conversion of inputs into output.

Keywords: Sugar industry, companies, technical efficiency, data envelopment analysis, targets.

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Authors: Kawpong Polyorat, Nathamon Buaprommee

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Because of the outbreak of mad cow disease and bird flu, consumers have become more concerned with quality and safety of meat and poultry. As a consequence, meat traceability has been implemented as a tool to raise the standard in the meat production industry. In Thailand, while traceability is relatively common among the manufacturer-wholesaler-retailers cycle, it is rarely used as a marketing tool specifically designed to persuade consumers who are the actual meat endusers. Therefore, the present study attempts to understand what influences consumers to spread their words-of-mouth (WOM) regarding meat with traceability by conducting a study in Thailand where research in this area is rather scant. Data were collected from one hundred and sixty-seven consumers in the northeastern region and analyzed with SEM. The study results reveal that perceived usefulness of traceability system, social norms, and product class knowledge are significant antecedents where consumers spread positive words regarding meat with traceability system. A number of theoretical and managerial implications as well as future study directions are offered at the end of this study report.

Keywords: Perceived usefulness, product knowledge, social norms, traceability, word-of-mouth,

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Authors: Mohamed Moustafa Soliman, Mohamed Abd Elsalam

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Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.

Keywords: Corporate governance, Boards of directors, corporate ownership, Audit Committees, Audit quality, and Egypt.

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Authors: Zhaoyu Chen

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In this study, an attempt was made to find reasons why tourists go to particular attractions. Tourists may be either motivated by the attractions or simply make the choice to satisfy their needs and desires. Based on the attractions in Hong Kong, this research was conducted to explore the attraction-related concepts to discuss how the attraction system works. Due to the limited studies on exploring the attractiveness of attractions through tourist movement patterns, the study aims to evaluate such indicators to determine whether tourists are motivated by attractiveness or their own needs. The investigation is conducted through the comparison of different source markets - Mainland China, short haul markets (excluding Mainland China) and long haul markets. The latest finding of Departing Visitor Survey (DVS) implemented by the Hong Kong Tourism Board (HKTB) is employed for the analysis. Various tourist movement patterns are drawn from the practical data. The managerial implication to destination management organizations (DMOs) is suggested to better allocate attractions according to the needs of tourists.

Keywords: Attractions, attraction system, Hong Kong, tourist movement patterns.

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Authors: González Carreño G., Rejas Muslera Rj., Padilla Fernández-Vega J., Cepeda González M. I.

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Automobile Industry has great importance in the Spanish economy (8,7 % of the active Spanish population is employed in this sector).The above mentioned sector has been one of the principal sectors affected by the current economic crisis, consistently, the budgets in advertising have been severely limited (46,9 % less in the period of reference), these needs of reduction have originated a substantial change in the advertising strategy (from 2007 the increase of the advertising investment in Internet is 251,6 %), and increase profitability. The growing use of social media by consumers therefore makes online consumer conversations an attractive additional format for Automobile firms to promote products at a lower cost. This research analyzes the relation between the activity in Social Media and the design in the car industry, looking for relations between strategies of design based on Social Media and sales and a channel of information for companies to know what the consumer preferences. For this ongoing research we used a longitudinal withdrawal of information has been used using information of panel. Managerial and research implications of the finding are discussed.

Keywords: Automobile Industry, Design, Economics Crisis, Innovation, Internet, Social Media.

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Authors: Bobbie Green, James A. Nelson

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Innovations in technology have created new ethical challenges. Essential use of electronic communication in the workplace has escalated at an astronomical rate over the past decade. As such, legal and ethical dilemmas confronted by both the employer and the employee concerning managerial control and ownership of einformation have increased dramatically in the USA. From the employer-s perspective, ownership and control of all information created for the workplace is an undeniable source of economic advantage and must be monitored zealously. From the perspective of the employee, individual rights, such as privacy, freedom of speech, and freedom from unreasonable search and seizure, continue to be stalwart legal guarantees that employers are not legally or ethically entitled to abridge in the workplace. These issues have been the source of great debate and the catalyst for legal reform. The fine line between ethical and legal has been complicated by emerging technologies. This manuscript will identify and discuss a number of specific legal and ethical issues raised by the dynamic electronic workplace and conclude with suggestions that employers should follow to respect the delicate balance between employees- legal rights to privacy and the employer's right to protect its knowledge systems and infrastructure.

Keywords: Information, ethics, legal, privacy

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Authors: Inom S. Normatov, Abulqosim Muminov, Parviz I. Normatov

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Problems of food security and the preservation of reserved zones in the region of Central Asia under the conditions of the climate change induced by the placement and construction of large reservoirs are considered. The criteria for the optimum placement and construction of reservoirs that entail the minimum impact on the environment are established. The need for the accounting of climatic parameters is shown by the calculation of the water quantity required for the irrigation of agricultural lands.

Keywords: Reservoir, Central Asia, food, reserved zones, adaptation, agriculture.

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Authors: E. A. Tkachenko, E. M. Rogova, V. V. Klimov

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One of the basic issues of development management is connected with performance measurement as a prerequisite for identifying the achievement of development objectives. The aim of our research is to develop an improved model of assessing a company’s development results. The model should take into account the cyclical nature of development and the high degree of uncertainty in dealing with numerous management tasks. Our hypotheses may be formulated as follows: Hypothesis 1. The cycle of a company’s development may be studied from the standpoint of a project cycle. To do that, methods and tools of project analysis are to be used. Hypothesis 2. The problem of the uncertainty when justifying managerial decisions within the framework of a company’s development cycle can be solved through the use of the mathematical apparatus of fuzzy logic. The reasoned justification of the validity of the hypotheses made is given in the suggested article. The fuzzy logic toolkit applies to the case of technology shift within an enterprise. It is proven that some restrictions in performance measurement that are incurred to conventional methods could be eliminated by implementation of the fuzzy logic apparatus in performance measurement models.

Keywords: Fuzzy logic, fuzzy sets, performance measurement, project analysis.

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Authors: Harri Jalonen

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Faced with social and health system capacity constraints and rising and changing demand for welfare services, governments and welfare providers are increasingly relying on innovation to help support and enhance services. However, the evidence reported by several studies indicates that the realization of that potential is not an easy task. Innovations can be deemed inherently complex to implement and operate, because many of them involve a combination of technological and organizational renewal within an environment featuring a diversity of stakeholders. Many public welfare service innovations are markedly systemic in their nature, which means that they emerge from, and must address, the complex interplay between political, administrative, technological, institutional and legal issues. This paper suggests that stakeholders dealing with systemic innovation in welfare services must deal with ambiguous and incomplete information in circumstances of uncertainty. Employing a literature review methodology and case study, this paper identifies, categorizes and discusses different aspects of the uncertainty of systemic innovation in public welfare services, and argues that uncertainty can be classified into eight categories: technological uncertainty, market uncertainty, regulatory/institutional uncertainty, social/political uncertainty, acceptance/legitimacy uncertainty, managerial uncertainty, timing uncertainty and consequence uncertainty.

Keywords: Systemic innovation, uncertainty, welfare services

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Authors: Y. R. Li, Y. Y. Wang

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After allowing direct flights from Mainland China to Taiwan, Chinese tourists increased according to Tourism Bureaustatistics. There are from 0.19 to 2 million tourists from 2008 to 2011. Mainland China has become the main source of Taiwan developing tourism industry. Taiwanese government should know more about comments from Chinese tourists to Taiwan in order toproperly market Taiwan tourism and enhance the overall quality of tourism. In order to understand Chinese visitors’ comments, this study adopts content analysis to analyze electronic word-of-mouth on Web. This study collects 375 blog articles of Chinese tourists from Ctrip.com as a database during 2009 to 2011. Through the qualitative data analysis the traveling destination imagesis divided into seven dimensions, such as senic spots, shopping, food and beverages, accommodations, transportation, festivals and recreation activities. Finally, this study proposes some practical managerial implication to know both positive and negative images of the seven dimensions from Chinese tourists, providing marketing strategies and suggestions to traveling agency industry.

Keywords: Destination Image, Content Analysis, Electronic Word-of-Mouth.

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Authors: Ivana Bulog

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Decision making is a vital part of the business world and any other field of human endeavor. Which way a business organization will take, and where that way will lead it, depends on broad range of decisions made by managers in the managerial structure. Strategic decisions are of the greatest importance for organizational success. Although much empirical research has been done trying to describe and explain its nature and effectiveness, knowledge about strategic decision making is still incomplete. This paper explores the nature of strategic decision making in particular setting - in Croatian companies. The main focus of this research is on the style that decision makers on strategic management level are following when making decisions of life importance for their companies. Two main decision making style that explain the way decision maker collects and processes available information and performs all the activities in strategic decision making process were empirical tested: rational and intuitive one. Besides analyzing their existence on strategic management level in Croatian companies, their effectiveness is analyzed as well. Results showed that decision makers at strategic management level are following both styles somewhat equally in order to function effectively, and that intuitive style is more effective when considering decisions outcomes.

Keywords: Decision making style, decision making effectiveness, strategic decisions.

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Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

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This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: Intellectual capital, disclosure, stakeholders, universities, annual report.

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Authors: Syed Kamarul Bakri Syed Ahmad Bokharey, Kalaikumar Vallyutham, Narayanan Sambu Potty, Nabilah Abu Bakar

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Infrastructure investments are important in developing countries, it will not only help to foster the economic growth of a nation, but it will also act as a platform in which new forms of partnership and collaboration can be developed mainly in East Asian countries. Since the last two decades, many infrastructure projects had been completed through build-operate-transfer (BOT) type of procurement. The developments of BOT have attracted participation of local and foreign private sector investor to secure funding and to deliver projects on time, within the budget and to the required specifications. Private sectors are preferred by the government in East Asia to participate in BOT projects due to lack of public funding. The finding has resulted that the private sector or promoter of the BOT projects is exposed to multiple risks which have been discussed in this paper. Effective risk management methods and good managerial skills are required in ensuring the success of the project. The review indicated that mitigation measures should be employed by the promoter throughout the concession period and support from the host government is also required in ensuring the success of the BOT project.

Keywords: BOT project, risks management, concessionaire, consortium.

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Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan

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Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Keywords: Activity-based costing, cost drivers, overheads, traditional costing.

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Authors: S. H. R. Sadeghi, A. Sadoddin, A. Najafinejad

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Expansionism and ever-increasing population menace all different resources worldwide. The issue, hence, is critical in developing countries like Iran where new technologies are rapidly luxuriated and unguardedly applied, resulting in unexpected outcomes. However, uncommon and comprehensive approaches are introduced to take all the different aspects involved into consideration. In the last decade, few approaches such as community-based, stakeholders-oriented, adaptive and ultimately integrated management, have emerged and are developing for efficient, Co-management or best management, economic and sustainable development and management of watershed resources in Iran. In the present paper, an attempt has been made to focus on state-of-the-art approaches for the management of watershed resources applied in Iran. The study has been then supported by reports of some case studies conducted throughout the country involving previously mentioned approaches. Scrutinizing results of the researches verified a progressive tendency of the managerial approaches in watershed management strategies leading to a general approaching balance situation. The approaches are firmly rooted in educational, research, executive, legal and policy-making sectors leading to some recuperation at different levels. However, there is a long way ahead to naturalize detrimental effects of unscientific, illegal and over exploitation of the watershed resources in Iran.

Keywords: Comprehensive management, ecosystem balance, integrated watershed management, land resources optimization.

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Authors: M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska

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Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.

Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine.

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Authors: Xuling Zhang, Yong Wang, Xingyun Liu, Shuangxue Xu

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Based on positive psychology, this study presented a mediated moderation model in which character strengths moderated the relationship between interpersonal relationship, job satisfaction and subjective well-being, with job satisfaction taking the mediation role among them. A total of 912 teachers participated in four surveys, which include the Oxford Happiness Questionnaire, Values in Action Inventory of Strengths, job satisfaction questionnaire, and the interpersonal relationship questionnaire. The results indicated that: (1) Taking interpersonal relationship as a typical work environmental variable, the result shows that it is significantly correlated to subjective well-being. (2) The character strengths of "kindness", “authenticity” moderated the effect of the teachers’ interpersonal relationship on subjective well-being. (3) The teachers’ job satisfaction mediated the above mentioned moderation effects. In general, this study shows that the teachers’ interpersonal relationship affects their subjective well-being, with their job satisfaction as mediation and character strengths of “kindness” and “authenticity” as moderation. The managerial implications were also discussed.

Keywords: Character strength, subjective well-being, job satisfaction, interpersonal relationship.

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Authors: M. Chavleishvili

Abstract:

The paper presents the analysis of the current situation of agricultural development in Georgia. The investment environment that supports development of the agricultural sector is evaluated and the key priorities are identified. The analysis of the projects already implemented with state and EU support, as well as those that are being currently implemented is presented. The policy and the programs supporting development of agricultural sector are analyzed. Based on an analysis of the evaluations of experts and the primary accounting documents, the outcomes of investment programs, their advantages and disadvantages, are studied. Through identifying investment programs in the agricultural sector of Georgia, corresponding conclusions are made, based on which some recommendations are developed.

Keywords: Agriculture, investments, investment programs, projects.

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Authors: K. N. Penna, E. J. Hoffman, T. R. Carter

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This paper suggests that cultural landscape management plans in an Indigenous context are more effective if designed by taking into consideration context-related social and cultural aspects, adopting people-centred and cultural-based approaches for instance. In relation to working in Indigenous and mining contexts, we draw upon and contribute to international policies on human rights that promote the development of management plans that are co-designed through genuine engagement processes. We suggest that the production of management plans that are built upon culturally relevant frameworks leads to more inclusive economic development, a greater sense of trust, and shared managerial responsibilities. In this paper, three issues related to Indigenous engagement and cultural landscape management plans will be addressed: (1) the need for effective communication channels between proponents and Traditional Owners (Australian original Aboriginal peoples who inhabited specific regions), (2) the use of a culturally sensitive approach to engage local representatives in the decision-making processes, and (3) how design of new management plans can help in establishing shared management.

Keywords: Culture-Centred Approach, Holons’ Hierarchy, Inclusive Economic Development, Indigenous Engagement.

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Authors: Ya Hong Dong, Conrad T.C. Wong, S. Thomas Ng, James M.W. Wong

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Precast concrete has been widely adopted in public housing construction of Hong Kong since the mid-1980s. While pre-casting is considered an environmental friendly solution, there is lack of study to investigate the life cycle performance of precast concrete units. This study aims to bridge the knowledge gap by providing a comprehensive life cycle assessment (LCA) study for two precast elements namely façade and bathroom. The results show that raw material is the most significant contributor of environmental impact accounting for about 90% to the total impact. Furthermore, human health is more affected by the production of precast concrete than the ecosystems.

Keywords: Environment, green, LCA, LCIA, precast.

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Authors: Radostina Popova

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The paper presents an analysis of the innovation performance of small and medium-sized furniture enterprises in Bulgaria, accounting for over 97% of the companies in the sector. It contains advanced features of innovation in enterprises, specific features of the furniture industry in Bulgaria and analysis of the results of studies on the topic. The results from studies of three successive periods - 2006-2008; 2008-2010; 2010-2012, during which were studied 594 small and medium-sized furniture enterprises. There are commonly used in the EU definitions and indicators (European Commission, OECD, Oslo Manual), which allows for the comparability of results.

Keywords: Innovation activity, competitiveness of innovation, furniture enterprises in Bulgaria.

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