, 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 …

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 …

has had only very little impact on the design of management accounting and control systems in organizations. Consequently …, management accounting is (again) at risk of becoming irrelevant. To secure its relevance, management accountants need to become …-making behavior as a response to quantitative information. Academic management accounting research should facilitate this development …

Is Financial Accounting too practical for research? I was recently asked this question during an interview, and it … practice? Or is it not clear what Financial Accounting is really about, and that it is more than bookkeeping? Using examples of … recent research, I show why Financial Accounting is certainly not too practical for theory. The question whether Financial …