Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

In order to survive in a turbulent economy and to survive the economic crisis, enterprises should be able to adapt quickly to the continuous changes that occur in the increasingly dynamic business environment. This paper identifies the limits of the traditional design methods used to develop the...

The "three big questions" of the title include: What is 'public value'?; Is public value different from the aggregation of private values?; Is it possible to identify and evaluate public values? The author provides qualified responses to each of these questions and then turns to the issue of...

Purpose – To challenge the validity/usefulness of teaching mainstream neo-classical/new-classical economics, by contending that Marx provides a superior understanding of the essential nature of the capitalist system. Design/methodology/approach – To explain Marx the hermeneutic issue of...

Purpose – The paper aims to study the role of norms and values in the microfinance sector. Design/methodology/approach – The paper provides a combination of narrative with argument and analysis. Findings – A classification of the sector is proposed, mapping the institutions along two axes:...

Purpose – The purpose of this paper is to examine the applicability of data envelopment analysis (DEA) as a basis of value portfolio selection criterion. Design/methodology/approach – The portfolios are composed of the comprehensive sample of Finnish non-financial stocks based on their DEA...

Purpose – A misplaced reliance on value at risk (VaR) has been focused on in the media as one of the main reasons for the current financial crisis, and the recently published Turner Review by the UK Financial Services Authority concurs. The purpose of this paper is to present an introductory...

Purpose – This paper aims to explore the themes of professionalism and managerialism in how academics in England talk about their work in universities today. The aim is to examine how academics represent their work and to identify what kind of identifications they make in the process. In doing...

Purpose – As practised by Auditors General in governmental organizations, the value for money (VFM) audit is ultimately destined to improve the management of public affairs. This study aims to examine to what extent Auditor General of Quebec has been achieving this objective through the VFM...