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Kenya has been going through a period of political reform from 1991 when section 2A of the constitution that had made Kenya a de jure one party state was repealed. The reform followed a prolonged struggle by citizens both within and without the country. Their call for democracy was one that,...
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vanish. -- Development Accounting ; Productivity ; Intermediate Goods …
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Hierarchische Kennzahlensysteme stellen eine bedeutende konzeptuelle Grundlage für Management- Informationssysteme dar. In dieser Arbeit wird ein bisher unberücksichtigter Aspekt der Abweichungsanalyse in derartigen Kennzahlensystemen aufgegriffen: die Konsistenz der als signifikant...
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speed of resource extraction. However, due to the structure of national accounting data, this fact has so far not been … adequately accounted for in preceding studies. By integrating the dual investment model into the green accounting approach it is … then shown that the form of capital aggregation in national accounting can lead to an underestimation of the effect of …
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This paper investigates the role of variance analysis procedures in aligning objectives under the condition of distorted performance measurement. A riskneutral agency with linear contracts is analyzed, whereby the agent receives postcontract, pre-decision information on his productivity. If the...
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