To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …

environmental benefits related to the company’s environmental action. Environmental protection appears in the accounting system …’s environmental decision making processes. Despite these facts, environmental benefits are not analyzed in detail by the accounting … environmental benefits in the accounting system. The main outcome of this paper is a new model, able to comprehensively present the …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …