Purpose – The aim of the paper is to present and illustrate a new approach for long‐range planning. Design/methodology/approach – Building on well‐tested frameworks such as activity‐based costing (ABC), life‐cycle costing (LCC) and Monte Carlo methods as well as earlier case studies,...

Purpose – The aim of the paper is to present and illustrate a new approach for long-range planning. Design/methodology/approach – Building on well-tested frameworks such as activity-based costing (ABC), life-cycle costing (LCC) and Monte Carlo methods as well as earlier case studies, an...

En este artículo exponemos un extenso conjunto de referencias de orden historiográfico que representan el itinerario seguido hasta nuestros días por esta disciplina de la ciencia contable. Su análisis ha puesto de manifiesto que a lo largo de la historia se han sucedido constantes...

Purpose: Industries lament the current situation of approaches that have resulted in huge losses in the face of complex risks. The purpose of this study is therefore to review complexity theory in the context of risk management so that it is possible to research better approaches for managing...

Purpose: Project-based industries seem ignored in the quality management literature. These industries have some peculiarities that warrant attention, and the purpose of this paper is to discuss some of the critical aspects of project-based industries concerning quality management and...