Productivity improvement has become a key objective for U.S. industry.' Productivity measurement, however, has gone largely unnoticed by accounting professionals, particularly those teaching and doing research in accounting departments and business schools. Accounting textbooks virtually ignore issues of productivity measurement, and accounting journals contain few articles on the subject. Most...

RADIUS Accounting Status of this Memo This memo provides information for the Internet community. It does not specify an Internet standard of any kind. Distribution of this memo is unlimited. Abstract This document describes a protocol for carrying accounting information between a Network Access Server and a shared Accounting Server. Implementation Note This memo documents the RADIUS Accounting ...

Current cost accounting (CCA) was an important issue in financial accounting in the 1980s. In the UK, an accounting standard (SSAP 16, 1980) required supplementary CCA disclosures by large companies, but widespread noncompliance led to its being made non-mandatory in 1986 and completely withdrawn in 1988. The forces behind this failure were partly a decline in the rate of inflation, which made ...

Within recent years, financial statement users have been accorded great significance by accounting standard-setters. In the United States, the conceptual framework maintains that a primary purpose of financial statements is to provide information useful to investors and creditors in making their economic decisions. Contemporary accounting textbooks unproblematically posit this purpose for accou...