In companies, Information and Communication Technologies (ICTs) accelerate the speed with which information is exchanged between employees, facilitate the processing of data and improve the quality of intra-company communication. As such, ICTs are powerful management support tools and can help...

This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the...

A fund's performance is usually compared to the performance of an index or other funds. If a fund trails the benchmark, the fund manager is often replaced. We argue that this may lead to excessive risk-taking if fund managers differ in ability and have the opportunity to take excessive risk. To...