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...

This is a study of analysts' use of accounting information for valuation purposes in a venture capital setting. This setting is characterized in terms of the distinctive scouting and coaching work of venture capital funders, and the unproven and incomplete nature of the ventures and...