Purpose – This paper has two specific objectives: to appraise the relative importance of cost-plus pricing and to develop and test hypotheses concerned with contingent factors that might affect the degree of importance attached to cost-plus pricing. Design/methodology/approach – Data were...

Purpose – Of relatively recent origin is the virtual organisation where companies are able to marshal the necessary competencies from a range of independent external agents through the strategic use of outsourcing mechanisms. The paper discusses the challenge of accounting for intellectual...