Little knowledge is needed to be able to make a copy of a disk. Software piracy and pilfering cost the industry billions in sales. A protection strategy, to prevent duplication or changes to the programe that would allow access to a company's own ideas and expertise, is formulated. Methods...

British industry is dominated by accountants of one kind or another. However, it is argued, the writing is on the wall. The gradual erosion of the efficacy of management accounting systems has largely been a result of the blurring of an initially, historically clear demarcation between control...

Examines the changing approach to implementing computer systems in organizations. The methodological problems involved are analysed from the original technically dominated approaches to the more recent behaviourally motivated ideas. The hypothesis is that in today′s much more complex world of...

Identifies the magnitude and importance of the level of software development costs in a modern high‐technology manufacturing environment. Analyses the variety of cost control practices as evidenced in the English‐language journals. Develops a holistic feed‐forward control model using the...

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 –...