... This paper is a case study intended to indicate possibleapplications to non-life Insurance, particularly occurrence of claims andrating.

The purpose of this paper is to synthesize evidence about how culture affects management control systems (MCS). To accomplish this, a systematic literature review is conducted based on 57 journals in the accounting field ranked 4 – 2 in the Chartered Association of Business Schools’ Academic...

In Norway, two obstacles to the introduction of a hydro rent tax are about to vanish, the old accounting system for public utilities and the system of administered non-rent prices. The tax authorities are now searching for a viable rent tax system. In this paper we consider detailed effects of...