Purpose – Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...

The static differentiated product demand model when applied to products with rapid product turnover and declining prices, yields implausible results. One response is to explicitly model the inter-temporal choices of consumers but computational demands require restrictive assumptions on consumer...

In this paper I explore the concept of innovation. The aim is to bring to the fore the importance of learned habits on the motivation to innovate. Innovation is a learning process which results in a new product, a new process, a new movement, a new organisation or a new source of raw materials....