This paper analyzes responses to an administered questionnaire in which owner-managers of seventy-three small firms were asked how they would respond to booms and recessions. Responses suggest that quantity adjustments to demand fluctuations are more important than price adjustments. There is...

This paper reports on an econometric structure-performance model for a mixed-market developing economy, the East African state of Malawi. A simultaneous equation model, which was cross-sectionally heteroskedastic and time-wise autoregressive, was estimated by instrumental variables using...

This paper examines statistical methods for handling economic data that are expressible as sequences of actions, given a contingent circumstance (e.g., given a fall in demand, which of several courses of action--such as lowering price, increasing stocks, or increasing sales effort--will be taken...

Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...

Purpose – The purpose of this paper is to provide a response to a comment written by Richard Laughlin on a previous paper by the authors, which appeared in Accounting, Auditing & Accountability Journal , Volume 23 Number 6. Design/methodology/approach – The paper addresses three issues...

Analyses the attempt by a trade association (the British Federation of Master Printers) to secure the universal adoption by its members of a uniform costing system. It was envisaged that the industry‐wide application of a prescribed costing solution would secure the socio‐economic...

Purpose: The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it. Design/methodology/approach: Pragmatic constructivism (PC) is employed as a lens through which the performance...

Purpose: The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to...

Purpose: The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach: The paper argues for the use of pragmatic...