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I study the business practices of the Comédie française, the main theater in Paris, between 1680 and 1793. The theater was an actors' partnership and operated within a (contested) oligopoly. Newly available data provide revenues by price category for over 32,000 performances. Attendance varied...
Persistent link: https://www.econbiz.de/10012030331
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … management control and Covers a time-period of over 5.500 years. It starts with the first written texts of man-kind, economic … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to …
Persistent link: https://www.econbiz.de/10011558823
Trust between parties should drive the negotiation and design of contract: if parties did not trust each others' reaction to unplanned events, they might agree to pay higher costs of negotiation to complete contracts. Using a unique sample of U.S. principal-agent consulting contracts and a...
Persistent link: https://www.econbiz.de/10012425620
The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...
Persistent link: https://www.econbiz.de/10013201205
Trust between parties should drive contract design: if parties were suspicious about each others' reaction to unplanned events, they might agree to pay higher costs of negotiation ex ante to complete contracts. Using a unique sample of U.S. consulting contracts and a negative shock to trust...
Persistent link: https://www.econbiz.de/10013286013
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …
Persistent link: https://www.econbiz.de/10010289388
One of the most pervasive topics in public management discussions in recent decades is the notion of user orientation … voice is transformed into management objects, which are then further translated into organizationally “useful” information … different types of organizations deploy distinct methods of accounting, which nevertheless make user feedback useful in similar …
Persistent link: https://www.econbiz.de/10012428671
Nonprofit organizations (NPOs) and social enterprises are increasingly under pressure to justify their use of resources and report their impact on society. Frameworks that monetize social value such as social return on investment (SROI) have emerged as a response. The existing literature...
Persistent link: https://www.econbiz.de/10012428774
biodiversity in reality, this research primarily proposes a literature review on biodiversity in the field of accounting …, management and organization. This assessment is significant being, as far as we know, one of the first systematic reviews of the …
Persistent link: https://www.econbiz.de/10012518008