Cost functions as the foundation of managerial decision making usually assume a linear cost function with fixed and variable costs. The latter are dominantly regarded as being identical for increasing and for decreasing activity levels. However, empirical research shows that the decline in costs...

This research focuses on religious changes among hunter-gatherers in Borneo. A two month archival research was carried out that will be used in the understanding of the relationship between traditional beliefs and new religious systems within hunter-gatherer economies. The project pursues two...

Many generalizations have been made regarding the introduction within British businesses of the costing/accounting techniques associated with the scientific management movement during the early decades of the twentieth century, but little detail is known of the process and extent of their...

Tilly extols the power and compass of \'superior stories\' compared with \'standard stories\'; however, in life things are not always so clear cut. A 1906 1914 research investigation headed by P. L. A. Goldman, initially concerned with the enumeration and commemoration of the deaths of Boer...

The operation of the North Carolina turpentine industry in the late Antebellum period (1849-61) depended upon labour supplied by slaves who were either owned or hired. The nature of the work, which covered thousands of acres of forestland, led to the use of a task system whereby each slave was...

This paper examines la traite negriere in terms of investment behaviour and investment returns. The research focus is the investments of one armateur, Francois Deguer, a diversified market player in eighteenth-century France. The results provide additional evidence, in an accounting context, of...