Time Based Management is often presented as a managerial technology that is useful in all areas of management and possibly one that makes cost accounting useless and perhaps in some situations a direct impediment to management control. In this paper, however, we argue that Time Based Management...

There is a widespread conviction that capital market participants do notappreciate information on intangible assets and intellectual capital, even ifsurveys suggest that they appreciate information on ''soft'' resources. Thisparadox was raised at a Symposium on Intellectual Capital and the...