This paper addresses a key issue in the health OR literature, namely the apparent failure of OR modelling to become embedded and widely implemented within healthcare organizations. The research presented here is a case study to evaluate the adoption of one particular simulation modelling tool,...

Introduction: the impact of IT on basic accounting concepts and accounting education - an overview, Bernard Williams. Part 1 Economics: the impact of IT on "the economy", Peter Monk; information economics, Martin Walker; economic theories of information - a critique, Shaun Hargreaves Heap. Part...

Although a relatively large number of interpretive case studies have been published, concerned with understanding how accountimg is percieved and used by practitioners, there are virtually no published case studies using interprative methodologies to assist the development and design of...

Purpose – This paper evaluates the non‐healthcare organisational literature on conceptualisations of trust. The aim of the paper is to review this diverse literature, and to reflect on the potential insights it might offer healthcare researchers, policy makers and managers....

Since 1967 the real (net of inflation) discount rate used to assess public sector projects in the UK has changed four times: from 8% to a peak of 10%, then to 5%, then to 6%, and then to the current position of 3.5% for years 1–30 declining in increments to 1% by year 300. This paper argues...

Conventional approaches to project selection in the private sector are centred upon single hurdle tests of net present value (NPV) using a discount rate incorporating the opportunity cost of equity capital, intended to embody risk considerations. There are fundamental problems with such...