Management concepts in general and management accounting in particular may be studied in three contexts: practical …, textbook and research. This paper shows that the three contexts are connected and a common image of management accounting is … presented. Drawing from twelve American management accounting textbooks and one research article (Luft and Shields, 2003) that …

This article is about a questionnaire survey regarding the level of product lifecycle management in manufacturing … companies in the Czech Republic. Based on the research available from foreign and domestic literature, a questionnaire survey …: maintenance, information systems and the cost of the product lifecycle. The survey is carried out through a printed as well as an …

Erkenntnis, dass immobilienbezogene Entscheidungen langfristig über den gesamten Lebenszyklus zu treffen sind, damit ein …

In the article deposit of known soviet economist E. G. Liberman in development of theory and practice of effective …

reflection and action in the same phase of the process. If they are separated into theory and practice they do not create the … learning. Our argument is that the distinction between practice and praxis is crucial for understanding the conditions for …

fail to intervene elsewhere. Fifth, to learn whether the practice of intervention appears to follow the theory laid out …The article discusses, first, systems control theory, which tells us how a self-regulating system, for example of … social and political peace, should work. Second, it considers the theory of imperfect markets, which tells us just why peace …

. It is equally important that practice and student learning is founded on good theory that guides explanation, prediction … application and development of theory. Good theory does not just describe, it explains. Thus, in a fundamentally applied field … like sport management it is important that the body of knowledge is derived from theory-based and theory-building research …

- these might be termed "theory substitutes" - which may or may not be consistent with actual developments world wide and …