Management Decision: Volume 15 Issue 4

Managerial Implications of Current Cost Accounting

Niall Lothian

In all the debates and discussion papers on the accounting profession's proposed new rules for current cost accounting, the emphasis, not unnaturally, has been on the accountant's…

The Four Orders of Administration

R.S. Jones, C.F. Lakin

First Order Operation and Administration Many organisations have clearly defined objectives. A furniture manufacturing company obviously exists to make and sell furniture. All the…

A Framework for the Prior Assessment of the Effectiveness of Management Science Effort

P.J. Marsh

Introduction The conventional method for the ex ante determination of the effectiveness of a proposed application of management science is, wherever possible, in cost benefit…

International Logistics Strategies

A.G. Slater

Introduction The development of the multi‐national company has generated an increasing management awareness of the opportunities to be gained by establishing marketing and…

New Directions for Management Education

D.J. Smith

Introduction This paper presents an educational philosophy and implied strategy derived from an analysis of the political basis of management education. This builds specifically…

The Path to Disclosure

D.M.C. Jones

Accounting systems exist in profit and non‐profit making organisations to accumulate and store information and to present that information to individuals who have a right to…