This paper will critically analyse the conventional wisdom in the “pyramid of business rules” with regards to company directors (including hard and soft laws), arguing that the emphasis on amending or refining legal instruments might not be effective. Even though there are several factors as to why these rules do not appear to yield the desired results, the key is perhaps to align them with wid...

Recently, Nature published an article comparing the quality of Wikipedia articles to those of Encyclopedia Britannica (Giles 2005). The article, which gained much public attention, provides evidence for Wikipedia quality, but does not provide an explanation of the underlying source of that quality. Wikipedia, and wikis in general, aggregate information from a large and diverse author-base, wher...

— This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on th...