The first objective of this study is to investigate students’ preferences for learning methods in relation to their learning strategy, motivation, gender, and ability. Two learning methods are considered: team learning and lecture-based learning. The second objective is to explore the...

This paper addresses the question of whether the increasing use of multiple-choice questions will favour particular student groups, i.e. male or female students. This paper empirically examines the existence of a gender effect by comparing the relative performance of male and female students in...

The case deals with the decision of Sanac Inc., a Belgian wholesale company, on whether to proceed with the implementation of an Activity-Based Costing (ABC) system or switch to Time-Driven Activity-Based Costing (TDABC). As a business consultant, you are hired to decide about the appropriate...

To reveal all the patterns that exist in corporate social responsibility (CSR) reporting, content analysis must provide an answer to the following three questions: (1) Which CSR topics are disclosed? – a question regarding content; (2) What is the extent of disclosures on the different CSR...

In deze paper onderzoeken we hoe Vlaamse bedrijven beslissen over outsourcing. In dit verkennende onderzoek komen volgende aspecten aan bod: (1) de soort activiteiten die worden uitbesteed, (2) de voornaamste drijfveren om aan outsourcing te doen, (3) de gepercipieerde risico’s verbonden aan...

This study explores why small and medium-sized companies (SMEs) engage in outsourcing of accounting services. We expand the transaction cost economics model by adding the variable resource deficit from resource-based theory, while controlling for personal characteristics of the SME executive...

Purpose: Firstly, this paper investigates the sourcing strategy of small and medium sized companies (SMEs) in terms of accounting tasks. Secondly, this paper also attempts to find motivations for the sourcing strategy of accounting. Thirdly, this paper investigates whether the sourcing strategy...

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Purpose: The purpose of this paper is to study whether time-driven Activity-based Costing (ABC) is more appropriate to capture the complexity of logistics transactions than traditional ABC. <br>Methodology: This paper explores the method of time-driven ABC and presents the results of a case study at...

Although accrual accounting has become increasingly more popular in many governments over recent years, some issues remain unresolved. Previous literature questioned whether non-business-like governmental assets can be adequately capitalized. Whereas these studies mostly focussed on specific...