The object of the model ProFarm is the identification of the excellent production scheme in plant production in consideration of local characteristics. First the contribution margin accounting will be calculated based on an estimation of the yield potential. Finally the economically excellent production scheme will be determined on the base of the contribution margin.

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

Prior to 1850, accounting information was used routinely by owner/ managers in two large, integrated manufacturing environments in the United States the Lowell cotton textiles mills and the Springfield Armory. In the textiles mills, accounting costs were assigned to products and product lines to facilitate make-or-bw, product pricing, and factory site selection decisions. At Springfield, produc...

Process-aware information systems (PAIS) have been proposed as a vital means to facilitate the adoption of BPM within organizations. Many studies exist that report on PAIS implementations with enterprise resource planning systems and workflow management systems being the most widely implemented types of PAIS. Accounting information systems (AIS) on the other side are among the first types of co...

Economics and ecology are often presented as opposing disciplines. Both fields have strengths and weaknesses. A new transdisciplinary field, ecological economics, attempts to bring together the strengths of both disciplines with a vision for a sustainable future. In this paper, we focus on one particular concept championed by ecological economists, natural capital. In particular, our interest i...

Gray et al. (2014) examined the productivity of expert systems/artificial intelligence research in accounting and came to the conclusion that both research on and practice use of expert systems/artificial intelligence had waned since the late 1990s. In our study, we reconsider these findings based on a broader view that is ‘artificial intelligence’ centric versus ‘expert systems’ centric. The r...

Long-term success in their careers requires that accounting students are knowledgeable in the theory of accounting as well as the impact that information technology will have on the application of that theory. There is currently little guidance, however, for faculty to achieve effective integration of accounting and information technology in the classroom. One measure of effectiveness would be ...

This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...