This paper describes ways to improve the effectiveness of a code of ethics where the goal is to affect the alternative chosen by a decision maker. These avenues for improvement are divided into those related to the content of the code and those related to enforcement provisions associated with a...

As business becomes increasingly global, it is important for managers to appreciate that practices that work well in one country may not work as well in other countries. This article compares cost center practices under Grenzplankostenrechnung (GPK), a common approach to cost accounting in...

As business becomes increasingly global, it is important for managers to appreciate that practices that work well in one country may not work as well in other countries. This article compares cost center practices under Grenzplankostenrechnung (GPK), a common approach to cost accounting in...