The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field). In our analysis we have used as a benchmark the IFAC statement on...

This study keeps on investigating the impact of the internationalization of a company operations on its management control system. Using the case study method of research, the study analyzed three new cases of Brazilian companies with international activities

Für ein Verständnis der chinesischen Wirtschaft ist es hilfreich, das theoretische Instrumentarium der Kapitalismusforschung nutzbar zu machen. Es ermöglicht eine fundierte Charakterisierung des chinesischen Systems als einer eigentümlichen Spielart des Kapitalismus eines marktliberalen,...

This report constitutes the first deliverable of the project ENGIME - Economic Growth and Innovation in Multicultural Environments, financed by the European Commission - FP5 - Key Action: Improving socio-economic knowledge base. Contract HPSE-CT2001-50007

Im Zeitalter der Globalisierung (seit etwa 1980) sind weltweite Ungleichheit und absolute Armut – entgegen den Behauptungen vieler Globalisierungsgegner – zurückgegangen. Bei der Betrachtung der Entwicklungsländer zeigt sich ein recht robuster signifikanter statistischer Zusammenhang...

This paper argues that economic competition and political contestability are two key determinants of the successful development of the Swiss economy in the nineteenth and twentieth century. We describe how Switzerland evolved from a relatively poor country with no natural resources and net...

Industrialization has long been seen as the answer to underdevelopment and poverty. First this led countries to follow protectionist import substitution policies but as these failed developing countries have opened up to trade and FDI and tried to follow strategies of export driven...