Purpose – The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession. Design/methodology/approach – Protoscripts were derived, using interview techniques...

Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology,...

This research tries to find evidence for the Halloween effect by presenting an assessment of the profitability of the Sell in May, and go away investment strategy associated with this phenomenon. We present significant proof of the existence of the Halloween effect; it was observed in 29 of the...

In the Law and Economics literature optimizing techniques are used when a choice must be made between various legal constructions. Often, an aggregate or collective welfare measure is formulated and the legal rule is selected which generates through efficient individual behavior the aggregate...

Evolutionary Economic Thought explores the theoretical roots of the evolutionary approach, and in so doing, demonstrates how it fits squarely into the theoretical mainstream. Focusing on the institutions of evolutionary change and the processes – such as competition – that generate...

Purpose – The purpose of this paper is to identify some of the dilemmas involved in the debate on the how, when and why of mixed methods research. Design/methodology/approach – The authors' starting point is formed by developments in the philosophy of science literature, and recent...

The sectoral shift hypothesis in the Netherlands cannot be easily tested for the presence of rigorous structural breaks in the data. Therefore, a Kalman Filter approach is adopted. What we find, is that the variables capturing the sectoral shift hypothesis are the most important in explaining...

Action learning programmes are supposed to result in both personal and organizational development. However, organizational development can be negligible because, as the term implies, a connection must be secured between what has been learned by action learning participants and other members of...