In recent years, the application of Activity-Based Costing in Port industry has been deeply researched in theory and practice, but researchers only concentrate on the bulk and general cargo’s ABC in loading and unloading operations and there is little about the liquids and chemicals’. Based on the liquids and chemicals’ handling process and the particularity of their cost accounting, the paper ...

Perceived Ease of Use (PEoU) is one of the most central constructs in IS research. However, it has been examined only from an individual perspective. This article conceptualizes PEoU as a network construct. Results indicate three things. Firstly, the higher a person's PEoU, the more likely she or he is sought for advice. Secondly, there is a greater likelihood that a person seeks out another pe...

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...

Over the last decade all kinds of e-government processes have been developed. Governments are seeking rationalization of these processes in order to save money while maintaining or improving service levels. In the private sector Lean methods have been used to achieve these goals, whereas these are hardly explored for egovernment. The goal of this paper is to translate the concept of Lean to the...