Abstract
Abstract In the scientific literature, turnaround management is subject to an exciting debate regarding its fundamental concepts, paradigms, perspectives, and, not lastly, its practice. Therefore, the scope of this article is to provide a certain perspective on the concept and process, highlighting the main features, based on extensive research and practice, whereas, to give an elaborated, but concise picture of the subject. In approaching the subject has been brought together: the conclusions drawn from the scientific literature on one hand, and the turnaround experience on the other hand. The article aims at being a guide to the turnaround process.
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