The manipulation of performance measures is a central theme in management accounting research. Individuals have private information that can be used for their own benefit; and thus they can falsify their performance reporting. Psychology literature asserts that the attitude of individuals to...

Purpose The purpose of this paper is to analyze the simultaneous effect of management control system (MCS) designs (belief vs boundary) and cognitive orientations (individualism vs collectivism) on performance misreporting by combining accounting and psychology literature....

Waste heat recovery by means of a Rankine Cycle is a promising approach for achieving significant reductions in fuel consumption and, as a result, exhaust emissions of passenger car engines. This approach is already well established in industrial applications such as gas and steam power plants...