The aim of this paper is to discuss the testing, diffusion and application of newly developed experience accounting (EA) system to academics and practicians in the hospitality industry. As the EA system is based on the production of experiences, it will be important to test and diffuse the idea...

It is necessary not only a social or moral approach for health services but an economic approach, too. The economic concepts and tools need to be adapted and adjusted because of particularities of this domain. The laws that are available for health services are very strictly and affect the...

It is necessary not only a social or moral approach for health services but an economic approach, too. The economic concepts and tools need to be adapted and adjusted because of particularities of this domain. The laws that are available for health services are very strictly and affect the...

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...

Consumer expenditures on purchases of food away from home have risen in recent years to nearly half of consumer food budgets. Using the monthly National Restaurant Association Restaurant Performance Index, we seek to determine the factors that influence this index. Macroeconomic factors and...

Lately, a new trend has specially outreached on the Information Society that of Social Computing. Starting from a citizen-focused model of health seamless provision of services, this paper analyses some current Web 2.0 initiatives on the Health sector. These opportunities would not be fully...

Utilizing a case study methodology, this study investigates ways in which fast growth small-to-medium enterprises (FGSMEs) measure firm performance. This investigation, involving 21 interviews with 18 companies, revealed that FGSMEs seem to adopt a multi-level approach involving different...

The interest in performance measurement and management (PMM) has notably increased in the last two decades. The purpose of the paper is to revisit the research and knowledge base of the last two decades related to performance measurement and management and exploring the linkages with theories...

This paper explores the issue of creative accounting and evidence of its use in Pakistan. The financial characteristics of Pakistani companies, officially or publically identified for using some form of creative accounting are investigated and explored. Through the use of financial ratios and a...

The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international...