Comparative Analysis of Strategic Management Accounting

We analyze the handling of strategic management accounting in the 20 general management accounting textbooks that are perceived as most important in Germanand in English-speaking countries. Our analysis shows that strategic management accounting is not integrated into textbooks within a coherent, consistent framework. However, the survey also shows that these textbooks often use several str…

HOW ENTREPRENEURS CHOOSE AND USE Accounting Information Systems

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EJ2.1

Federal Information & News Dispatch : Information Collection Request Submitte…

The Environmental Protection Agency has submitted an information collection request (ICR), "Participation by Disadvantaged Business Enterprises in Procurement under EPA Financial Assistance Agreements (Reinstatement)" (EPA ICR No. 2047.04, OMB Control No. 2090-0030) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act (44 U.S.C. 350…

Springer Science & Business Media : Journal Of Business Ethics

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EJ2.22

Sage Publication : Journal of Medical Marketing : Device, Diagnostic and Phar…

Medical representatives are a key component of the marketing strategies used to convince physicians to prescribe targeted drugs. The perspectives of medical representatives on the extent and composition of pharmaceutical promotion techniques has been neglected in previous studies. An in-depth interview technique was used to gain a better understanding of the current drug promotion techniques…

Sage Publication : Public Finance Review

This article compares the behavior of special district governments to that of general purpose governments, using as an empirical example the performance of US airports. The authors estimate a modified McFadden symmetric generalized cost function, specified to distinguish technical efficiency and allocative efficiency of airports governed by each institutional form. Using a unique data set …

Sage Publication : Vision : The Journal of Business Perspective

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EJ2.20

Sage Publication : Journal of Accounting, Auditing & Finance

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EJ2.14

Sage Publication : Business & Society

Firms are showing increasing interest in combining innovation and inclusive business models to contribute to sustainable community development. One framework to conceptualize such a business contribution is “corporate citizenship.” This article utilizes, extends, and critically reflects on the framework of corporate citizenship by identifying, explaining, and assessing the citizenship …

Sage Publication : Local Economy

This article analyses and critiques attempts by UK policymakers, driven by environmental and economic concerns, to promote the low carbon vehicle sector. In particular the efforts of government departments such as Business, Innovation and Skills; Transport; Energy and Climate Change; and the Office of Low Emission Vehicles are considered. Key schemes to promote the design, development and p…