scholarly journals Evaluation of an Accounting Model for Dynamic Virtual Organizations

2008 ◽  
Vol 7 (2) ◽  
pp. 181-204 ◽  
Author(s):  
Martin Waldburger ◽  
Matthias Göhner ◽  
Helmut Reiser ◽  
Gabi Dreo Rodosek ◽  
Burkhard Stiller
Author(s):  
Matthias Gohner ◽  
Martin Waldburger ◽  
Fabian Gubler ◽  
Gabi Dreo Rodosek ◽  
Burkhard Stiller

2019 ◽  
Author(s):  
International Food Policy Research Institute (IFPRI)

2019 ◽  
Vol 1 (77) ◽  
pp. 13-18
Author(s):  
Tatiana Vysotskaya ◽  
◽  
Yevgeniy Shumilin ◽  
Petr Shumilin ◽  
◽  
...  
Keyword(s):  

1999 ◽  
Vol 26 (1) ◽  
pp. 27-51
Author(s):  
Jan Richard Heier

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ships-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at the beginning of the 20th century.


2018 ◽  
Vol 33 (3) ◽  
pp. 5-16 ◽  
Author(s):  
Carolyn M. Callahan

ABSTRACT In this paper, I offer personal insights based on my experiences (thus far) in an evolving academic accounting career model. While I value all aspects of an academic career responsibilities (teaching, research, and service), this narrative focuses primarily on the role of accounting scholarship and, broadly, the impact of diversity on the same. I offer these perspectives and personal experiences from the unique vantage point as an African American woman, focused first on contributing to top-tired accounting scholarship, and more recently on roles as an administrator of an accounting department and business college. While my academic journey is unique by objective measures (often dubbed “trailblazing” by others), I offer suggestions that may be useful to any academic who is dedicated to success in our field. Given the evolving accounting model and challenges ahead, my overriding goal remains to encourage junior accounting colleagues to persevere, as an accounting academic career is richly rewarding.


2007 ◽  
Vol 11 (2) ◽  
pp. 793-817 ◽  
Author(s):  
Y. Tang ◽  
P. Reed ◽  
T. Wagener ◽  
K. van Werkhoven

Abstract. This study seeks to identify sensitivity tools that will advance our understanding of lumped hydrologic models for the purposes of model improvement, calibration efficiency and improved measurement schemes. Four sensitivity analysis methods were tested: (1) local analysis using parameter estimation software (PEST), (2) regional sensitivity analysis (RSA), (3) analysis of variance (ANOVA), and (4) Sobol's method. The methods' relative efficiencies and effectiveness have been analyzed and compared. These four sensitivity methods were applied to the lumped Sacramento soil moisture accounting model (SAC-SMA) coupled with SNOW-17. Results from this study characterize model sensitivities for two medium sized watersheds within the Juniata River Basin in Pennsylvania, USA. Comparative results for the 4 sensitivity methods are presented for a 3-year time series with 1 h, 6 h, and 24 h time intervals. The results of this study show that model parameter sensitivities are heavily impacted by the choice of analysis method as well as the model time interval. Differences between the two adjacent watersheds also suggest strong influences of local physical characteristics on the sensitivity methods' results. This study also contributes a comprehensive assessment of the repeatability, robustness, efficiency, and ease-of-implementation of the four sensitivity methods. Overall ANOVA and Sobol's method were shown to be superior to RSA and PEST. Relative to one another, ANOVA has reduced computational requirements and Sobol's method yielded more robust sensitivity rankings.


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