This paper fills the gap between defining and measuring the productive limits of a service or system and the impact of various assumptions about the productive potential of the nature and informativeness of capacity cost management systems for the service industry. The focus rests on the various...

Understanding of the relationship between the costs of the firm and the value the firm provides to its customers is the key to the ability of the firm to reach its profit potential. From this perspective the firm needs to have a thorough understanding of its activities, their costs and their...

Laurence S. Moss was a great scholar and author of countless articles and books. During his long career he continued to be excited by economics and history and made these subjects interesting to his students. For almost 30 years, undergraduate students enrolled in his Scams and Frauds class and...

In the last few years an increasing amount of research has been devoted to the study of former socialist economies. The Slovenian transition process, however, has been largely and surprisingly neglected. We intend to fill this gap in the literature. In this paper, we focus on the Slovenian...

Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific...

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance...

Recent literature on financial reporting underlines that, in order to meet the changing needs of business reporting users, more information with a forward-looking perspective should be provided, with a focus on those factors that are responsible for longer- term value, including non-financial...