The objective of this article is to answer the following research question: how can actors implement management control systems (MCS) change processes if their actions and rationality are conditioned by the institutions they wish to change? More specifically: (1) how do individual variables of...

Recent progress in the development of efficient computational algorithms to price financial derivatives is summarized. A first algorithm is based on a path integral approach to option pricing, while a second algorithm makes use of a neural network parameterization of option prices. The accuracy...

The article reports the results of a survey conducted in 86 undergraduate education institutions in 16 countries in Europe. The primary goals of the analysis are to provide information on management accounting courses in Europe and to investigate whether the most innovative topics in management...

Ucits IV Directive will lead to the redefinition of business models in the field of asset management: the process centralization, the increasing use of outsourcing, the ongoing internationalization, the adoption of transnational strategies, able to combine services platforms with local higher...