We provide a theoretical framework for understanding tacit agreements — agreements that are spontaneously understood even if they are not explicitly stated. To examine tacit agreements, we develop a general formal account of “virtual bargaining” — a mode of reasoning that joins elements...

We review empirical papers published in JAR over the past 10 years examining management accounting and control systems in organizational contexts that are complex, ambiguous and where performance is difficult to measure. These papers draw on a variety of newer economic models of organization...

This paper addresses the lack of legal literature in the area of death and virtual worlds. It sheds light on the legal status of different in-game assets, assessing whether these could fit within the notions of property or other relevant legal concepts such as intellectual property, usufruct, or...