The accountants′ world is changing greatly as a result of, inter alia , emerging technologies, global competition, increasing complexity, dynamic effects, dramatic growth, and new laws. To manage accountants effectively in this evolving environment, new techniques are eeded to support and...

Ethics training is important in the preparation of current or future managers, but many people have misconceptions about ethics in general, and business ethics in particular. Those who question the wisdom of business ethics education are ignoring the fact that ethical dilemmas are a standard...

Hall (2001a) argues that the value of intangible assets can be inferred from firms’ stock market value and the value of tangible assets, which suggests rational valuation in the market. This paper investigates the relationship between firms’ future stock returns and their inferred...

Using data from the stock markets of Japan, the UK and the US, this paper examines the time series properties of a price index derived from a zero net investment strategy of buying value stocks and short selling growth stocks. We use the results of this analysis to consider implications for the...

Posits that the role that quality plays in the higher education sector is becoming more important as the dominance of market‐orientation leaves no alternative for universities and colleges but to improve their quality while increasing efficiency. Philosophies like total quality management...

Increasing utilization of expert systems in organizations has ecessitated development of large‐scale expert systems that deal with complex problem domains requiring handling of large knowledge bases. Adapts the concepts and structures of open information systems to outline a conceptual...