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...

The authors examine cyclicality of strike frequency and incidence using Canadian data on strikes and contracts. Total strike frequency exhibits significant procyclicality, to which within-contract strikes contribute appreciably. Evidence is weaker for procyclical behavior of contract-expiry...

Describes the use of a meta‐level model to discover the core operations process, and how the boundaries around the business process were identified at an automotive manufacturer. Evidence was then collected both qualitatively and quantitatively for two models that shared the same business...