Add to ORKGManagement accounting literature predicts, explicitly and implicitly, that firms will ignore demand when setting prices. Costs are seen as the sole determinants of price. A contrary view is provided by the Finance-economics paradigm. Finance-economics expects that the interaction of both supply ( cost) and demand will determine price in competitive markets. In this thesis a model of pricing in the audit market is developed to allow empirical testing of the finance-economic view. The results of this ex post test illustrate the explanatory power of the finance-economic paradigm. To allow differentiation between the management accounting and finance-economic views an ex ante test of pricing in the same market is undertaken. This test i...
Pre-print,Although in practice, there are many ways of arriving at a price, these can be reduced for...
This paper analyzes the relevance of cost-based accounting in financial markets, focusing on the dra...
Existing theories posit two contradictory predictions on the relation between product market competi...
There has been much discussion over many years of the alleged gap between management accounting theo...
Many accountants seem to have accepted the existence of a ‘reality gap’ between management accountin...
In most companies, there is ongoing conflict between managers in charge of covering costs (finance a...
In most companies, there is ongoing conflict between managers in charge of covering costs (finance a...
Abstract: In most companies, there is an ongoing conflict between managers in charge of covering cos...
In most companies, there is an ongoing conflict between managers in charge of covering costs (financ...
In most companies, there is ongoing conflict between managers in charge of covering costs (finance a...
Accounting information can be used to set prices, especially in the case in which the company is a m...
This paper analyses Kaplan’s notion that financial accounting dominates management accounting in the...
In an unstable external environment, an urgent task for enterprise managers is to determine a pricin...
This thesis focuses on the interface of operation research and accounting. Owing to the transparency...
Management Accounting can be defined as management-oriented accounting or accounting in relation to ...
Pre-print,Although in practice, there are many ways of arriving at a price, these can be reduced for...
This paper analyzes the relevance of cost-based accounting in financial markets, focusing on the dra...
Existing theories posit two contradictory predictions on the relation between product market competi...
There has been much discussion over many years of the alleged gap between management accounting theo...
Many accountants seem to have accepted the existence of a ‘reality gap’ between management accountin...
In most companies, there is ongoing conflict between managers in charge of covering costs (finance a...
In most companies, there is ongoing conflict between managers in charge of covering costs (finance a...
Abstract: In most companies, there is an ongoing conflict between managers in charge of covering cos...
In most companies, there is an ongoing conflict between managers in charge of covering costs (financ...
In most companies, there is ongoing conflict between managers in charge of covering costs (finance a...
Accounting information can be used to set prices, especially in the case in which the company is a m...
This paper analyses Kaplan’s notion that financial accounting dominates management accounting in the...
In an unstable external environment, an urgent task for enterprise managers is to determine a pricin...
This thesis focuses on the interface of operation research and accounting. Owing to the transparency...
Management Accounting can be defined as management-oriented accounting or accounting in relation to ...
Pre-print,Although in practice, there are many ways of arriving at a price, these can be reduced for...
This paper analyzes the relevance of cost-based accounting in financial markets, focusing on the dra...
Existing theories posit two contradictory predictions on the relation between product market competi...