This instructional case examines quantitative and qualitative information in the decision to acquire a franchise store of a Gourmet Deli chain. In particular, it illustrates to students how commonly requested quantitative information in practice, such as an income statement, needs to be tailored...

Complementing proprietary archival data with an experiment, we examine employees' subjective valuations of their employee stock options and explore a stock option education program as a mechanism for influencing those valuations. We argue that the conflicting evidence on employee subjective...

Although prior research presents employees' subjective valuations of their stock options as being either below or above firms' opportunity cost of issuing options, we examine subjective valuations in terms of their distribution around cost. We argue that variation of subjective valuations within...

Accountants have developed tools to evaluate firms' quality performance; however, a focus on evaluating one aspect of quality ?? conformance to pre-established specifications ?? has limited unnecessarily accountants' contribution to quality improvement. Product and process design are the most...