Purpose - The purpose of this paper is to highlight the limitations of currentaccounting practices in an inter-organisational context; introduce contemporarycosting approaches used in inter-organisational costing (IOC) programmes; andidentify the inhibitors of successful implementation of IOC...

[eng] Price of farmland in England and Wales rose ninefold between 1955 and 1975 and well over tenfold between 1955 and the peak value £1,450 par hectare reached in 1974. Anyone buying land at any time from 1945 onwards and holding it for five years would never have failed to make a gain. . It...

Some theories of strike activity suggest that the settlement probability of a strike depends on the number of workers involved in the strike. Additionally, much recent empirical research on strikes has been constrained by data availability to look only at strikes in large bargaining units. It is...