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Guthrie, J. - Parker, L. (1998): "Managerialism" and "marketisation" in financial management change in Australia. In: Olson, O. - Guthrie, J. - Humphrey, C. (eds): Global Warning! Debating international developments in new public financial management

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Michael, S.M. (2009): Entrepreneurial Signalling to Attract Resources: The Case of Franchising. Managerial and Decision Economics , 30: 405–422. Michael S.M. Entrepreneurial Signalling

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Journal of Accounting and Economics 207 231 Jensen, M. C., Meckling, W. H. (1976): Theory of the Firm: Managerial Behavior, Agency Costs and Ownership

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compared to the Polish FADN that consists of commodity-oriented farms. Nevertheless, the significance of managerial skills for long-term development of agricultural holdings seems to be still important (e.g., Viira et al. 2013; Tóth 2011; Gloy – LaDue 2003

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Jensen, M. — Meckling, W. (1976): Theory of the Firm: Managerial Behavior, Agency Costs, and Capital Structure. Journal of Financial Economics 3(4): 305–360. Meckling W. Theory of the

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Gupta, S. (1994): Managerial Judgment and Forecast Combination: An Experimental Study. Marketing Letters , 5(1): 5–17. Gupta S. Managerial Judgment and Forecast Combination: An

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-KM excellence framework for an industry is a lifetime experience. Thus, dynamics inside the industry are quickly changing. There is a huge divergence in managerial and workforce direction in the industry. With the expansion in the technology revolution, the

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Abstract  

References from accounting doctoral course syllabi are used to construct a data base. Some type of syllabus in the areas of financial accounting, research methodology, behavioral accounting, managerial accounting, and information economics and agency theory was obtained from 49 schools. Syllabi references are used to rank accounting departments based on the author's place of employment and institution from which the doctorate was earned.

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Based on data collected by the authors in Flemish public libraries, we show how the negative binomial distribution (NBD) can be used as a trend distribution for library circulation data. Although actual data show more variation than simple statistics can explain, we recommend the use of the NBD for practical, managerial purposes. As a consequence we also recommend the teaching of these methods in introductory library management courses.

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Globalisation is a fundamental and much discussed phenomenon of our days' economic development. This paper discusses its consequences in manufacturing, using the example of the Hungarian economy, where multinationals and other foreign companies play a key role. First the general nature of globalisation and its effects in Hungary are discussed. Then data from two international surveys are used to characterise manufacturing practice, comparing three groups of companies: multinationals, other foreign-owned and local companies. The consequences illustrate the important role of multinationals in bringing new technologies and managerial techniques to the country, giving an example for beneficial effects of globalisation.

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