Purpose The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and their roles in governing crises. Design/methodology/approach The empirical case concerns management of the...

For over a generation, the collapse of communism in the Soviet Union and Eastern and Central Europe delegitimized the abolition of private property in the means of production and the practice of central planning as an effective way to achieve the ends of socialism. However, the aspiration of...

Measuring average differences in an outcome across racial or ethnic groups is a crucial first step for equity assessments, but researchers often lack access to data on individuals' races and ethnicities to calculate them. A common solution is to impute the missing race or ethnicity labels using...

The recent fall in oil prices has led to extensive capital rationing, and thereby given rise to a renewed focus on parameters for project selection which supplement net present value. While the financial crisis was creating capital constraints, the oil industry seemed to be paying great...

The United Nations Human Development Index (HDI) is arguably the most widely used alternative to gross domestic product for measuring national development. This is in large part due to its multidimensional nature, as it incorporates not only income, but also education and health. However, the...

Der regulatorische Druck im Bankbereich steigt weiter und hat neben Geschäftsmodellen und der Profitabilität auch die Kalkulationsmethodik erreicht - etwa mit Blick auf den SREP oder die EBA Guideline on loan origination and monitoring. Was die Bankkalkulation als ein Kernstück des...

In the context of the global coronavirus disease (COVID-19) pandemic, the Economic Commission for Latin America and the Caribbean (ECLAC) is preparing a series of short publications with relevant policy recommendations for this period. This note includes several recommendations for the continued...

Dynamic capitalist economies are characterised by relentless innovation and novelty and hence exhibit an indeterminacy that cannot be reduced to measurable risk. How then do economic actors form expectations and decide how to act despite this uncertainty? This paper focuses on the role played by...

The welfare contributions of the digital economy, characterized by the proliferation of new and free goods, are not well-measured in our current national accounts. We derive explicit terms for the welfare contributions of these goods and introduce a new metric, GDP-B which quantifies their...

The welfare contributions of the digital economy, characterized by the proliferation of new and free goods, are not well-measured in our current national accounts. We derive explicit terms for the welfare contributions of these goods and introduce a new metric, GDP-B which quantifies their...

We study the joint impact of three measurement issues in the empirical literature on the labor share: (i) start and end periods for the empirical analysis; (ii) accounting for self-employment; and (iii) accounting for residential real estate income. When we correct for these three potential...

The national income and product accounts double-count investment, which enters once when it occurs and again in present value when the cumulated capital leads to more rental income. From the perspective of resources available intertemporally for consumption, the double-counting issue implies...

The national-income accounts double-count investment, which enters once when it occurs and again in present value as rental income on added capital. The double-counting implies over-statement of levels of GDP and national income. Across countries, those with higher propensities to invest...

The welfare contributions of the digital economy, characterized by the proliferation of new and free goods, are not well-measured in our current national accounts. We derive explicit terms for the welfare contributions of these goods and introduce a new metric, GDP-B which quantifies their...

The national-income accounts double-count investment, which enters once when it occurs and again in present value as rental income on added capital. The double-counting implies over-statement of levels of GDP and national income. Across countries, those with higher propensities to invest...

We study the joint impact of three measurement issues in the empirical literature on the labor share: (i) start and end periods for the empirical analysis; (ii) accounting for self-employment; and (iii) accounting for residential real estate income. When we correct for these three potential...

The national income and product accounts double-count investment, which enters once when it occurs and again in present value when the cumulated capital leads to more rental income. From the perspective of resources available intertemporally for consumption, the double-counting issue implies...

Dynamic capitalist economies are characterised by relentless innovation and novelty and hence exhibit an indeterminacy that cannot be reduced to measurable risk. How then do economic actors form expectations and decide how to act despite this uncertainty? This paper focuses on the role played by...

Das Basiswissen der Kostenrechnung verständlich und anwendungsorientiert. Das Buch bietet Studierenden an Universitäten, Hochschulen und Akademien einen einfachen, aber fundierten Einstieg in die Grundlagen der Kostenrechnung. Ebenso ermöglicht es aber auch Praktikern einen zielorientierten...

Für den unternehmerischen Erfolg sind die Analyse und das Management von Kosten von entscheidender Bedeutung. Ohne Verständnis für die eigenen Kosten können Industrie- und Dienstleistungs- sowie Non-Profit-Unternehmen langfristig nicht erfolgreich sein. Dieses Lehrbuch führt in die...

Einleitung -- Der Markup -- Die Profitabilität -- Die Konzentration -- Zusammenhang mit der Lohnquote -- Zusammenhang mit der Produktivität und der Technologie -- Der WTO-Eintritt Chinas -- Export -- Geografie, Regionalökonomie und Infrastruktur -- Zoll und Steuern -- Ausländische...

Die in Bauprojekten verwendete Planungsmethode Building Information Modeling (BIM) tangiert auch die Kostenermittlung im Bauwesen. Die sogenannte modellbasierte Kostenermittlung bietet neue Chancen durch die Verwendung von digitalen Bauwerksmodellen als zentrale Informationsquelle. In der...

Most economists agree that AI is a general purpose technology (GPT) like the steam engine, electricity, and the computer. AI will drive innovation in all sectors of the economy for the foreseeable future. Practical AI for Business Leaders, Product Managers, and Entrepreneurs is a technical...

With this dissertation, I aim to find out how it is possible for statutory child protection workers to reach decisions when elements as different as a child's needs and the costs of a service are to be connected in the process. How is it possible, for instance, to count costs and sense the needs...