We investigate the degree to which corporations can manipulate their accounting of expenses to avoid taxes, and estimate the corresponding effects for corporate tax bases. We exploit a unique corporate tax reform in Texas that replaced a 4.5% profits tax with a much broader 1% tax on gross...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

Frontmatter -- TABLE OF CONTENTS -- TABLES -- ACKNOWLEDGMENTS -- I. INTRODUCTION -- II. PRODUCTIVITY ACCOUNTING ILLUSTRATED -- III. REVALUATION AND RELATED PROBLEMS -- IV. THE USE OF PRODUCTIVITY ACCOUNTING IN BUSINESS -- V. MEASURING THE DISTRIBUTION OF THE SAVINGS AND LOSSES -- APPENDIX TO...