ESMA provides further details on trade reporting in updated EMIR Q&AThe European Securities and Markets Authority (ESMA) has issued today updated Question & Answers (Q&As) on the implementation of the European Markets Infrastructure Regulation (EMIR). These updated Q&As clarify, among others,...

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research...

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this...

During Peter Drucker’s talk entitled "From Computer Literacy to Information Literacy" he discusses information systems and how they impact individual enterprises and workers. During his lecture, he talks about: the changing labor force, organization structure, command and control structure,...

Data were collected from bedding and potted plant growers serving the wholesale and retail markets to determine business characteristics, average annual gross sales, average fixed and variable costs, costs per square foot per week ($/ft²/wk) or costs per square foot per year ($/ft²/yr) and...

The paper seeks to quantify the effects of macro development and fiscal indicators on the agriculturalproducer support in the OECD countries during the period 1986-2009. The study is complementaryto the body of microeconomic research that highlights the importance of support toagriculture...