Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing increases in forecasting accuracy. The purpose of this paper is to test the hypothesis of improved forecasts over time. Design/methodology/approach – The paper analyzes original...

The aim of this paper is to provide a better understanding of monozukuri capability as a way to address the increasing product variety in industrial firms. To this effect, we conducted a comparative case study at Japanese and German automakers with more than 40 interviews and 30 factory visits...

The eastern enlargement of the European Union has prompted heated debates about social dumping related to labour standards and industrial relations. Capital mobility is seen as a crucial social dumping mechanism. The article uses time-series-cross-section data for the years 1999–2008 to...

Prof. Dr. Ferdinand Dudenhöffer, Fachhochschule Gelsenkirchen, beschäftigt sich in seinem Kommentar mit der Frage nach der Höhe des Auslandsanteils an den Fertigungskosten bei einigen deutschen Automobilherstellern. Dabei beschäftigt er sich insbesondere mit dem Porsche Cayenne. Er zeigt,...