This manuscript develops and simplifies a pricing decision model for maximum profit as a function of unit variable cost, 3 estimated price-demand response points, a simplified representation of known competitor intensity ...

This paper is the first of two articles that explores the workings of amoeba management. Kyocera, a Japanese manufacturer of ceramics and printing-related devices, first introduced amoeba management in the 1960s. On the ...

Accounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult ...

This literature review is the first of two literature reviews developed to inform a proposed longitudinal study on financial literacy and knowledge among one of New Zealand’s indigenous tribes, Ngāi Tahu. The aim of this ...

This study examines the editorial review processes of 40 main English-language accounting journals. It reports findings for individual journals, as well as clusters of journals that have been categorized by the geographical ...

This study investigates different entry modes and staffing practices, and their influence on performance in Japanese subsidiaries in Australia and New Zealand. Company data were derived from the Toyo Keizai data bank of ...

This study examines the effect intellectual capital (IC) has on firm performance using a sample of Australian companies listed between 2004 and 2008. IC is measured using Pulic’s Value Added Intellectual Coefficient (VAIC) ...

This paper presents a discussion and exploration of influences into the development of performance measurements in the public sector. Such measures are subject to individual (rational decision-makers), managerial (goal ...

This paper presents a discussion and exploration of influences into the development of performance measurements in the public sector. Such measures are subject to individual (rational decision-makers), managerial (goal ...

The instability of niche markets, and their predisposition to catastrophic collapse, makes market flexibility a prerequisite for long-term survival among niche marketers. This article describes how a niche marketer can ...