savings in the current economic environment. Using data from the airline industry in all of the major markets in the world … airline profitability. Our conclusion is that despite the traditional belief that measuring performance per seat is only …

savings in the current economic environment. Using data from the airline industry in all of the major markets in the world … airline profitability. Our conclusion is that despite the traditional belief that measuring performance per seat is only …

, industrial pricing strategies and determinants) and then attempted to show how pricing contributes to efficiency. Few special … management accountants (CMA), if we can prove our efficiency in pricing of products, we can ultimately enhance the efficiency of …

In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …