Salespeople play a critical role in new product selling. Owing to the time lag between sales efforts and accounting outcomes, salespeople under budget pressure created by outcome-based control systems may engage in myopic revenue management by prioritizing the selling of existing products. While...

The topic of natural resources has been widely discussed since the negative relationship between natural resource abundance and economic growth was empirically proved. Many scientists believe that this negative relationship is caused by institutional factors presented in a country rich in...

(1) Background: Facing the challenges of a post-pandemic period and the Ukraine War and recognising the gap in scientific research on the application of revenue management (RM) in the Portuguese hotel industry, the main objective of this study is to identify the most effective and least...

The governance of natural resource wealth is a key factor in promoting strong institutions and economic development in resource-rich countries. In this paper, we explore how individuals' engagement in local natural resource revenue (NRR) management can be enhanced and encouraged. We focus on...

Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and...

This paper proposes a Linear Programming-based Bi-Objective time series Forecasting Algorithm that helps forecast sub-annual short univariate time-series data. The proposed algorithm generates forecasts optimized for a pair of accuracy measures instead of just one. The algorithm is based on the...

Revenue Management ist in der Hotellerie viel diskutiert, ein grundlegendes Verständnis des Begriffes und der Inhalte fehlt jedoch häufig. „Revenue Management im Hotel" erklärt die Grundlagen des Revenue Managements und seine Anwendungsmöglichkeiten im Hotel. Die Leser:innen begleiten drei...

Während Revenue Management in der Hotellerie bereits recht verbreitet ist, gibt es bisher nur wenige Übertragungen auf den Markt der Ferienimmobilien. Revenue Management für Ferienimmobilien geht diesen Schritt. Von der privaten Vermietung einzelner Objekte bis zur hunderte Objekte...

A key accounting principle called revenue recognition controls how revenue is recognized, measured, and disclosed in financial statements. Assessing a company's financial performance, profitability, and ability to generate cash flow all depend on accurate revenue recognition. The concepts of...

Robust revenue management has received much interest from both academics and practitioners alike. But the airlines have not embraced it for its current inadequacy to address the practical needs for both fine control of conservatism and the adaptability to changing environments. The single-leg...

Linking decision systems, negotiating agents, management accounting, and computational accounting, this paper aims at exploring dynamic pricing strategies of a synthetic business-to-consumer online operation and a comparative analysis of evolving strategy-specific pricing optimization. Five...

When selling multiple products with asymmetric uncertainty, should the seller disclose product information so that customers do not have to incur any cost to resolve their uncertainties; if so, which product should the seller choose? To address these questions, we consider a monopolist selling...

How can citizens be motivated to demand accountability in the management of public revenues? We carry out a video survey experiment among 2300 Ghanaian respondents to study the impact of information provision and encouragement messages by a politician and civil society leader on attitudes and...