COST ACCOUNTING

1979 ◽  
Vol 6 (2) ◽  
pp. 1-22 ◽  
Author(s):  
Robert R. Locke
Keyword(s):  
Cost Accounting ◽  
Institutional Factors ◽  
Entrepreneurial Performance ◽  
Spring Issue

This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting became a “necessary” technology for good entrepreneurial performance, the revisionist economic historians' failure to consider institutional factors, like cost accounting, has led them to overlook elements essential to an appraisal of comparative entrepreneurial performance. The growing inferiority of British costing methods, as opposed to American and German, moreover, meant a relative British entrepreneurial failure.

INSTITUTIONAL AND ECONOMIC FOUNDATIONS OF ENTREPRENEURSHIP IN AFRICA: AN OVERVIEW

2011 ◽  
Vol 16 (01) ◽  
pp. 9-35 ◽  
Author(s):  
NIR KSHETRI
Keyword(s):  
Natural Resources ◽  
Case Studies ◽  
Institutional Factors ◽  
Factors Affecting ◽  
Entrepreneurial Performance ◽  
Low Level ◽  
Business Opportunities ◽  
Entrepreneurial Activities ◽  
Economic Foundations

Africa is arguably the richest continent in terms of minerals and natural resources. Prior research has also shown that Africa has an abundance of entrepreneurs who possess the ability to identify business opportunities and exploit them. However, the continent's entrepreneurial performance has been weak. Our goal in this paper is modest and is simply aimed at identifying and synthesizing the available evidence on economic and institutional factors affecting entrepreneurship in Africa. This paper also reviews various mechanisms by which foreign businesses are exploiting Africa for resources and market and examines Western response to the low level of entrepreneurial activities in Africa. Finally, this paper provides case studies of some successful entrepreneurial activities in the continent. The cases indicate that successful businesses do not necessarily need to depend on natural resources.

NEW INSIGHTS FROM COST ACCOUNTING INTO BRITISH ENTREPRENEURIAL PERFORMANCE CIRCA 1914

1979 ◽  
Vol 6 (1) ◽  
pp. 17-28 ◽  
Author(s):  
Robert R. Locke
Keyword(s):  
Economic Development ◽  
Management Accounting ◽  
Cost Accounting ◽  
European Economic ◽  
Entrepreneurial Performance ◽  
Science Of Management

This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity calculations flounders because of an insufficient analysis of the factors involved in arriving at cost, profit, and productivity. The economic historian, preoccupied with recent European economic development could, therefore, improve his analysis by incorporating the science of management accounting into his methodology. A companion piece to this article will be published in the fall issue of the journal.

Impact of regulatory framework rigidity on poverty in the regions of Russia

2020 ◽  
pp. 62-79
Author(s):  
P. N. Pavlov
Keyword(s):  
Economic Activity ◽  
Regional Level ◽  
Institutional Factors ◽  
Federal Regulations ◽  
Russian Regions ◽  
Poverty Dynamics ◽  
Regulatory Burden ◽  
Sectoral Structure ◽  
The Impact ◽  
Regions Of Russia

The paper analyzes the impact of the federal regulatory burden on poverty dynamics in Russia. The paper provides regional level indices of the federal regulatory burden on the economy in 2008—2018 which take into account sectoral structure of regions’ output and the level of regulatory rigidity of federal regulations governing certain types of economic activity. Estimates of empirical specifications of poverty theoretical model with the inclusion of macroeconomic and institutional factors shows that limiting the scope of the rulemaking activity of government bodies and weakening of new regulations rigidity contributes to a statistically significant reduction in the level of poverty in Russian regions. Cancellation of 10% of accumulated federal level requirements through the “regulatory guillotine” administrative reform may take out of poverty about 1.1—1.4 million people.

Diffusion and Adoption of Corruption in Developing Economies: Evidence from Ghana

2018 ◽  
Vol 6 (6) ◽  
pp. 21
Author(s):  
Solomon A. Keelson ◽  
Thomas Cudjoe ◽  
Manteaw Joy Tenkoran
Keyword(s):  
Social Values ◽  
Developing Economies ◽  
Policy Formulation ◽  
Institutional Factors ◽  
Developing Economy ◽  
Theoretical Underpinning ◽  
Institutional Failure ◽  
The Social ◽  
The Relationship ◽  
And Diffusion

The present study investigates diffusion and adoption of corruption and factors that influence the rate of adoption of corruption in Ghana. In the current study, the diffusion and adoption of corruption and the factors that influence the speed with which corruption spreads in society is examined within Ghana as a developing economy. Data from public sector workers in Ghana are used to conduct the study. Our findings based on the results from One Sample T-Test suggest that corruption is perceived to be high in Ghana and diffusion and adoption of corruption has witnessed appreciative increases. Social and institutional factors seem to have a larger influence on the rate of corruption adoption than other factors. These findings indicate the need for theoretical underpinning in policy formulation to face corruption by incorporating the relationship between the social values and institutional failure, as represented by the rate of corruption adoption in developing economies.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

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