EN:

The value chain internationalization framework allows us to describe and analyze firms’ stages and paths of internationalization. To test the framework validity and usefulness for categorizing stages of internationalization, we propose and test hypotheses based on metrics commonly used to measure the degree of internationalization of a firm (Sullivan, 1994). The framework is tested within the context of the internationalization processes of firms located in the greater Indianapolis area. Taking a location that people usually do not associate with global business, we are able to examine firms at all stages of internationalization. The results of the hypotheses tests suggest each framework category is associated with the hypothesized level of degree of internationalization. Therefore, our findings suggest the framework has validity and may be useful to practitioners and academicians to advance our understanding of this phenomenon.

EN:

Sustainability has become an increasingly important strategic concept for organizations. The idea of sustainability is also starting to become ingrained in various managerial and organizational decisions. Sustainability in an organization is defined by its commitment to economic factors, environmental factors, and factors of social commitment in a firm. A framework is used to develop a strategic or long-term justification for the concept of sustainability. Also, this study attempts to extend the concept of sustainability and decision making to a global business environment. This study proposes a mission-driven management methodological framework that acts as a base for decision-making using the concept of international strategic sustainability. This contribution includes investigating the design and development of strategic sustainability and combining the relationships of organizational decision-making to economic, environmental, and social sustainability outcomes.

EN:

This study investigates the theoretical perspectives used in the extant auditing literature on client acceptance and continuance decisions. First, the different client acceptance and continuance decisions are presented. Second, the paper identifies and discusses the single-client approach and introduces “the auditor-client relationship life cycle” as an integrative framework for this perspective commonly used in academia. Third, the audit firm portfolio management perspective is examined. Finally, the apparent incommensurability of the single-client and the clients-portfolio approaches is discussed and the foundation for a general theory of the client acceptance and continuance decisions is developed.

EN:

Training issues are complex regardless of the size or location of the actors involved. As firms make their way up the ladder of internationalization, the contextual nature of training as well as the limitations of its generalizability can inhibit its effectiveness in sharing between the various organizational sub-units, particularly those with different national cultures. In light of this, a model matching appropriately designed training regimens with the suitable type of international business operation is proposed in this paper. A number of propositions are also drawn from the model. The paper concludes with a discussion of the implications of the model and possible future research.