, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …

Many accounting studies have investigated the effects of differences in evaluative style on subordinate managers … which a superior uses and relies on accounting performance measures when evaluating subordinate managers’ performance. The … literature on this concept of evaluative style has become known as RAPM (reliance on accounting performance measures). Recently …

properly. The (interrelated) roles of accounting in a contractual realm as well as in self-regulating processes of relational …

latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on … deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non …

Arnick Boons (1957) is part time Professor in Management Accounting & Control at RSM Erasmus University. He obtained a … operational excellence. In this inaugural address he discusses recent developments in the area of management accounting and … control, and in particular he explores the implications of customer value management for the design of management accounting …