Purpose – The purpose of this experimental study is to examine the effects of using broadband internet technology for creating and disseminating agricultural knowledge in Nigeria. A free broadband service Knowledge Center was established in the village of Ihiala with volunteer college students...

Purpose The purpose of this paper is to describe how the patent planning and patent evaluation processes might be redesigned for firms intending to move from a mere accumulation of patents to a more thoughtful patent management approach that couples protection with the reduction of cost related...

The value of a company is a function of many variables. Costs are of special importance since managers can influence costs. Success at cost management has a phenomenal effect on value because of the relationships between costs, business risk, financial risk, and valuation. These relationships...

The design and implementation of new strategic management initiatives, such as reengineering, have been common since the publication of Hammer and Champy’s (1993) popular book on reengineering. In the process of designing and implementing these new initiatives, however, managers have virtually...

Purpose – The purpose of this study is to examine the moderating effect of playing devious games on the relationship between budget‐emphasis in performance evaluation and attitudes towards the budgetary process. Design/methodology/approach – A survey questionnaire was selected. A...

The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when operations are not undertaken on a discrete, job‐by‐job basis.

Examines the recent debate concerning traditional versus activity‐based approaches to management accounting information in general and product costing/pricing decisions in particular. Tests the relevance of activity‐based costing techniques in a real‐life manufacturing environment –...

Questions the view that management accounting information has failed to keep pace with changes in manufacturing processes over the years and that the information currently provided is largely irrelevant to the needs of managers. Presents a study, the results of which suggest that this may not,...

Three recent cases within the oil and gas industry point to the trend to prosecute companies in the USA for alleged human rights and environmental degradation abroad. The Alien Tort Claims Act has been used with varying degrees of success to bring claims against multinational companies. The...

Defines and evaluates transformation, and examines why transformation efforts can fail. Provides a case study, describing the context, strategy and change processes. Finally, identifies what lessons can be learned from working with failure.