Purpose The rapid increase in importance of the remanufacturing operation in the present scenario is just because of its ability to retrieve the functional value of the End-of-Use or End-of-Life products which is as good as the original product. However, customers are still concerned about the...

There are various factors that can affect an organization's ability to overcome a crisis and the uncertainties that arise thereafter. Little is known about the process of organizational resilience and the factors that can help or prevent it. In this paper, we analyzed how public sector...

Purpose This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities....

Strategic management accounting in the construction industry: an application The strategic management accounting has become a buzz-word nowadays. The high dynamism of the competitive environment has obliged companies to start thinking strategically and most of all align strategy with the...

Accountability arrangements in networks present special concerns because of the potential for accountability to get "lost in the cracks of horizontal and hybrid governance" (Romzek et al 2012:443). Networks involve numerous cooperating agencies and/or subcontractors with different goals,...