Journal of Applied Accounting Research: Volume 6 Issue 1

EVA® and other Arthurian myths: A comment on Zafiris & Bayldon (2000).

Rhoda Pierce‐Brown BA FCA PhD

The basis of this paper is a critical review of an article published in this journal, by Zafiris and Bayldon (JAAR, 5, 2, 2000), on Economic Value Added and Market Value Added…

Shareholder value applications in UK listed companies

Stuart Cooper, David Crowther, Ted Davis, Matt Davies

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder…

Understanding governance structures of accounting: Trust relationships, transaction costs, and the make‐or‐buy decision

Lars Fallan

In the present study a model based on trust relations and transaction cost analysis has been applied to explain the make‐or‐buy decision for accounting services. The present model…

International direct taxation of e‐commerce: Developing a new conceptual model from marketing principles.

Catherine Pilkington, Sue Farron

The OECD is currently grappling with the problem posed by the rapid growth of e‐commerce, which undermines existing international taxation principles of source residency and…