This study examines the impact of three cost accounting system (CAS) designs – traditional costing, activity-based costing, and time-based accounting – on manufacturing performance as measured in terms of demand fulfillment rate, cycle time, and net operating income – within a flexible,...

The decision on which countries will participate in European Monetary Union (EMU) is to take place as early as possible in 1998, with the final run in, regarding the technicalities of introducing a single currency, starting on 1 January 1999. With this timetable in mind, examines some of the...