In spite of our increasing knowledge about the existing patterns in accounting research, we still have much to learn about the cross-national dynamics of research ideas. This paper addresses the ebb and flow of research fashions in management accounting among national groups of accounting...

Net present value is a very common criterion in capital budgeting processes. Usually, uncertainty is treated by means of probability theory and net cash flows are included in the model as random variables. Nevertheless, the lack of accuracy in estimation of future net cash flows does not always...

Purpose The aim of this paper is twofold. First, clustering patterns of urban hotels are explored, and, second, clustering effects on performance for upscale urban hotels are estimated. Design/methodology/approach Local indicators of spatial association (LISA) were computed using geographic...