This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...

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...

A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

The Australian Government’s National Carbon Accounting System (NCAS) was developed to report land sector greenhouse gas emissions to the United Nations Framework Convention on Climate Change (UNFCCC) and its Kyoto Protocol. NCAS uses a national wall-to-wall time-series of Landsat (optical) satellite data from 1972 to 2010. Independent verification has shown that the analysis can generate a stab...

The author is Head of the Economic Statistics and National Accounts Division in the Economics and Statistics Department. An earlier version of this paper was presented at the International Conference on Economic Policy and National Accounting in Inflationary Conditions held at the University of Bergamo in January 1984. The views expressed are those of the author and should not be attributed to ...

In this study, the authors examine how national culture affects referral behavior for industrial services such as advertising, banking, and accounting. The authors collected data using interviews with managers of smalland medium-sized companies in the United States and Japan. The results show that national culture has a strong effect on the number of referral sources consulted and that Japanese...