Based on case studies of several firms, accounting researchers have argued that traditional costing systems constructed using volume-related drivers understate the true costs of variety and other non-volume drivers. As a result, managers do not have appropriate information to make optimal tradeoffs between the costs and benefits of such strategic cost drivers. This supposed distortion in optima...

This study proposes a comprehensive framework for characterizing the economic model that underlies an entrepreneurial venture. The proposed framework includes four components: revenue drivers, operating leverage, margins, and volumes. Further, volumes and revenue drivers have two sub-components. A foundation for each is established. To test the framework, a survey instrument was developed and a...

Many countries in West Asia, defined in this study as the Arabic-speaking countries of the Arabian Peninsula plus Turkey and Iran, have enacted environmental conservation laws but regional underlying drivers of environment change, such as rising incomes and fast-growing populations, continue to put pressure on remaining wetlands. This paper aims to inform conservation efforts by presenting the ...

The social, economic, political and environmental structural factors that increase susceptibility to HIV infection and undermine prevention and treatment efforts continue to pose a challenge. The papers in this series highlight the importance of sustaining those efforts to address the structural drivers of the HIV epidemic, and that initiatives to achieve HIV elimination will only come about th...