practice, a significant challenge is to ensure not just security but also privacy throughout these protocols' lifetime. As … practice. First, we consider matchmaking protocols among strangers to enhance their privacy by introducing the "durability" and … real world. We propose a new definition for PAKE that is tightly connected to what is actually desired in practice and …

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 …

division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …

We apply these results to the issues of management accounting. First, through numerical examples, we provide the …

artifact design and collaborative culture building between research and practice. This has evolved into the "research-practice … model" which aims to demonstrate that research should be an integral part of practice. The paper illustrates with examples …

of any mutual reinforcement in the practice, research, and educational agendas in management accounting. The approach …Management accounting has been the subject of criticism lately especially for its failure to deliver decision relevant … seen as being isolated from practice. This aspect is especially significant to their roles as researchers. A common theme …

professionals who practice as entrepreneurs therefore need to be more business skilled and creative to successfully manage their …

, I frame board involvement in strategy from a Strategy as Practice perspective. I define board level strategizing as the …, alternatively expressed as how boards ‘do’ strategy. I use this Strategy as Practice perspective to reframe and refine the original … inquiry. In the qualitative stage I follow an inductive process that involves the pragmatic use of Grounded Theory Method. My …