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...

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...

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,...

The presence of structural breaks can seriously affect the outcome of standard regression methods like OLS. Although there are many methods available to deal with them, we focus here on a particular linear filtering method, namely the Kalman Filter. Its results vis a vis a regular OLS approach...

R&D based models relating technical change and economic growth have been unsuccessful in explaining the recent productivity paradox: R&D efforts have risen continuously in advanced countries during the postwar period whereas productivity growth has, if anything, declined. Several explanations of...

The cost-minimization part of a specific factors model with perfect capital movements and production externalities for both perfect and imperfect competition is used here to explain the growth rate of wages as a function of technical change, terms of trade or import changes, interest rate...

The cost-minimization part of a specific factors model with perfect capital movements and both perfect and imperfect competition is used here to explain the growth rate of wages as a function of technical change, terms of trade changes, interest rate changes and the growth rate of the labour...