Purpose – University academics are important to the discovery and dissemination of knowledge about accounting practice and accounting learning. This article explores the consequences for the Pacific society of New Zealand of how these discovery and dissemination activities have come to be...

Accounting has been shown to figure variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (Theodossin, 1986), accounting researchers have overlooked a collection of calculative practices that has grown and spread internationally...

Discussed and reflected upon are experiences of participant-observation in accounting education in Kiribati intended to inform situations accounting educators face elsewhere. This is set in the context of the third world, the roles of accounting there and particular macro developments in...

This study considers that multiple and diverse rationales, including rational, emotional and socially conditioned responses can influence the adoption of management practices. The study includes four case studies in order to subject the adoption rationales that Sturdy (2004) posits to empirical...

There has been a wide-spread misconception based on the imprecise wording of Art. 52 of the European Patent Convention (EPC) that the protection of business methods by patents is prohibited in Europe. This paper investigates the legal framework set by patent laws with respect to the...

Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufig angewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern. Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallel im Kalkül erfassen lassen,...