Management Accounting for Service: A Research Agenda

Purpose – The purpose of the paper is to point out a research agenda for Management Accounting under the emergent Service-Dominant (S-D) Logic. S-D Logic is widely discussed in the field of Marketing, the paper tries to extend S-D Logic in the Management Accounting context and develops some related considerations. Methodology/approach – Service related change in economy and firms raises new challenging issues in management accounting topics such as cost classification, cost structure, cost object, the role of “traditional” accounting tools and models, price-cost relations for pricing decisions. In this paper, we identify several critical research questions that address a tentative research agenda in the field of management accounting to better explore its role within service science. Throughout the paper many different examples are provided in order to support what is sustained. Findings – The conclusions of the paper trace some aspects addressed as core in the distinction between Goods-Dominant Accounting and Service-Dominant Accounting. Considering the new changing service environment, the role of management accounting in providing information to support managerial decision making and control can be widely renewed. Research implications – The paper opens many underexplored topics on Management accounting in the interface with service and traces a research agenda for further research. Originality/value – This is the first paper, after the brief overview on accounting and Service Science provided by Kerr (2008), aiming at understanding the role of Management accounting in the context of S-D Logic.Service-Dominant Logic, Management Accounting, Costing, Measurement, Value.

Assessing the Aid Allocation and Debt Sustainability Framework: Working Towards Incentive Compatible Aid Contracts

This paper criticizes the current International Development Association (IDA) aid allocation and debt sustainability framework on the grounds of their over-reliance on the country policy and institutional assessment (CPIA) as the guiding criterion. It argues that CPIA-centred allocation of aid fails to introduce an incentives structure supportive of a genuine donor-recipient partnership, conducive to development. Further, it claims that the CPIA-dependent debt thresholds-central to the new debt sustainability framework-effectively submit sustainability concerns to the policy performance prerogatives of the aid allocation system. Resting on a thin empirical basis, such approach fails to take due account of low-income countries' vulnerability to exogenous shocks, as a key determinant of debt distress. As an alternative to the current CPIA-based scheme, the paper outlines the key features of a state-contingent mechanism, guiding both aid allocation and debt sustainability analysis.foreign aid, economic development, aid allocation, debt sustainability

Supporting Decisions: Understanding natural resource management assessment techniques

Report to the Land and Water Resources Research and Development Corporation. This document presents a review of NRM decision support techniques. It draws upon previous studies in the fields of management science, operations research, environmental economics and natural resource management. The objectives of the document are to: Explain the workings of the more significant (representative) methods of NRM decision support (including the latest developments); Discuss how these decision support methods may influence the outcome of NRM decisions; and Provide practicing NRM decision makers with guidance for choosing which methods to apply.Australia;natural resource management;assessment;decision support;

Does Nature Limit Environmental Federalism?

This research considers whether the principles developed to analyze the optimal jurisdiction for producing public goods can be applied in cases where regulations of private activities provide the primary means to deliver different amounts of public and quasi-public goods. The analysis evaluates how devolution affects the development of benefit cost analyses for regulations and the role of economic versus environmental factors in defining the extent of the regulatory market. Using a study of nutrient control for the Neuse River in North Carolina, the analysis develops area specific measures of the benefits and costs of regulations and illustrates how changes in the composition of the areas allowed to "count" for policy design can affect decisions about the levels of control judged to meet the net benefit test.

Is defining life pointless? Operational definitions at the frontiers of Biology

Despite numerous and increasing attempts to define what life is, there is no consensus on necessary and sufficient conditions for life. Accordingly, some scholars have questioned the value of definitions of life and encouraged scientists and philosophers alike to discard the project. As an alternative to this pessimistic conclusion, we argue that critically rethinking the nature and uses of definitions can provide new insights into the epistemic roles of definitions of life for different research practices. This paper examines the possible contributions of definitions of life in scientific domains where such definitions are used most (e.g., Synthetic Biology, Origins of Life, Alife, and Astrobiology). Rather than as classificatory tools for demarcation of natural kinds, we highlight the pragmatic utility of what we call operational definitions that serve as theoretical and epistemic tools in scientific practice. In particular, we examine contexts where definitions integrate criteria for life into theoretical models that involve or enable observable operations. We show how these definitions of life play important roles in influencing research agendas and evaluating results, and we argue that to discard the project of defining life is neither sufficiently motivated, nor possible without dismissing important theoretical and practical research

An ontological representation of a taxonomy for cybercrime

The modern phenomenon of cybercrime raises issues and challenges on a scale that has few precedents. A particular central concern is that of establishing clarity about the conceptualization of cybercrime and its growing economic cost to society. A further related concern is focused on developing appropriate legal and policy responses in a context where crime transcends national jurisdictions and physical boundaries. Both are predicated on a better understanding of cybercrime. Efforts at defining and classifying cybercrime by the use of taxonomies to date have largely been descriptive with resulting ambiguities. This paper contributes a semi-formal approach to the development of a taxonomy for cybercrime and offers the conceptual language and accompanying constraints with which to describe cybercrime examples. The approach uses the ontology development platform, Protégé and the Unified Modeling Language (UML) to present an initial taxonomy for cybercrime that goes beyond the descriptive accounts previously offered. The taxonomy is illustrated with examples of cybercrimes both documented in the Protégé toolset and also using UML

Developing measures for valuing changes in biodiversity : final report

This document reports the findings from the DEFRA funded research project 'Developing measures for valuing changes in biodiversity'. The aim of the research was to develop an appropriate framework that will enable cost-effective and robust valuations of the total economic value of changes to biodiversity in the UK countryside. The research involved a review of ecological and economic literature on the valuation of biodiversity changes. The information gathered from this review, along with the findings from a series of public focus groups and an expert review of valuation methodologies, were used to develop a suite of valuation instruments that were used to measure the economic value of different aspects of biodiversity. Contingent valuation and choice experiment studies were administered to households in Cambridgeshire and Northumberland, while valuation workshops were conducted in Northumberland only. The data from these studies were also used to test for benefits transfer

An ontological representation of a taxonomy for cybercrime

The modern phenomenon of cybercrime raises issues and challenges on a scale that has few precedents. A particular central concern is that of establishing clarity about the conceptualization of cybercrime and its growing economic cost to society. A further related concern is focused on developing appropriate legal and policy responses in a context where crime transcends national jurisdictions and physical boundaries. Both are predicated on a better understanding of cybercrime. Efforts at defining and classifying cybercrime by the use of taxonomies to date have largely been descriptive with resulting ambiguities. This paper contributes a semi-formal approach to the development of a taxonomy for cybercrime and offers the conceptual language and accompanying constraints with which to describe cybercrime examples. The approach uses the ontology development platform, Protégé and the Unified Modeling Language (UML) to present an initial taxonomy for cybercrime that goes beyond the descriptive accounts previously offered. The taxonomy is illustrated with examples of cybercrimes both documented in the Protégé toolset and also using UML