Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...

Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a confusing body of terminology that is more like a jungle of issues than a framework to enable focused action. Businesses, in particular, with their global reach, influence,...

Society should give criminals incentives not to conceal their criminal activity. The concealment costs themselves are a social waste, as are other costs the concealment may impose on society, such as additional harm or increased law enforcement expenditures. I show that for any set of sanctions...

Raising the sanction will always reduce the utility of the criminal. However, raising the sanction will not always lead to less crime, and may lead to more crime. If a criminal has the opportunity to commit multiple criminal acts and has fixed and variable costs of committing these acts, then an...

In a globally networked economy, the telecommunications sector – which was long in the hands of a state-run company – must not close its eyes to competition. All the same, Germany was late in starting to deregulate the industry and so far has concentrated more on competition among service...

This papers examines the activities and operations of the first publicly listed company in Australia with wildlife conservation as its primary goal. Earth Sanctuaries Ltd (ESL) is the first publicly listed company in Australia with wildlife conservation as its primary goal. Its focus to date is...