Purpose – Despite appearing in the literature over 10 years ago as a potentially exciting cost management technique, there is still limited agreement about the nature of target costing. The purpose of this study is to explore the characteristics of target costing, and to test whether these...

<title>Abstract</title> This article aims at contributing to the study of autonomous agencies by focusing on how they cope with steering from ministers and departments. Drawing from the trust literature, we look at how agencies co-operate with ministers and departments, in order to increase autonomy. A model...

The objective of the Flemish database is to determine the current level of proliferation of regulatory bodies and to map how regulatory regimes are structured (i.e. what kind of organizations are involved and what are their characteristics?). This paper explores whether there are ‘groups’ of...

Based on governmental accounting experiences and on the rising criticism considering accrual accounting, this paper proposes that accrual accounting in governments will only succeed in the coming years in businesslike governments. Referring to International Public Standard Accounting Standards...

This paper discusses student satisfaction and course experiences of first year undergraduate students in an introductory financial accounting course where team learning was implemented during tutorials. Course experiences and satisfaction, as perceived by students in the team learning condition...

The case deals with the decision of Sanac Inc., a Belgian wholesale company, on whether to proceed with the implementation of an Activity-Based Costing (ABC) system or switch to Time-Driven Activity-Based Costing (TDABC). As a business consultant, you are hired to decide about the appropriate...

To reveal all the patterns that exist in corporate social responsibility (CSR) reporting, content analysis must provide an answer to the following three questions: (1) Which CSR topics are disclosed? – a question regarding content; (2) What is the extent of disclosures on the different CSR...

In deze paper onderzoeken we hoe Vlaamse bedrijven beslissen over outsourcing. In dit verkennende onderzoek komen volgende aspecten aan bod: (1) de soort activiteiten die worden uitbesteed, (2) de voornaamste drijfveren om aan outsourcing te doen, (3) de gepercipieerde risico’s verbonden aan...