Despite the great interest in Activity Based Costing (ABC), companies seem to be reluctant to adopt it. Our research aims at examining the rate of adoption of ABC by Greek companies that belong to all three sectors of the Greek economy, i.e., manufacturing, retail and services, as well as...

This paper explores the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use.In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence,...

Purpose - This study examines how the quantitative semantics of the learning curve phenomenon can be employed in order to derive monetary information for team learning observed within knowledge intensive production environments.Design/Methodology/Approach - Software development is selected as an...

"This book combines concepts from systems theory, model driven software engineering, and ontologies for software engineering into a systematic method for engineering service oriented systems"--Provided by publisher.

Over the last decade, the phenomenon of social entrepreneurship has experienced impressive growth in different countries. Using a market- based approach, Social Enterprises (SEs) incorporate commercial forms of revenue generation (creating economic value) as a vehicle to accomplish their social...

Purpose: In this paper we examine the standard-setting process at the central government level in a country operating under special circumstances of financial strain. More specifically, we analyze the decision-making process under which the new modified cash-based set of accounting standards was...

In the present study we examine the impact of the recent financial crisis in the management accounting systems of Small and Medium-sized Enterprises (SMEs) in Greece. More specifically, we assess whether and to what extent Greek SMEs adjusted their management accounting systems as a reaction to...