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...

Contents 1. Introduction 1.1. Irreversibility and exergy cost 2. Definitions and concepts 3. Cost accounting and the exergy cost theory 3.1. Calculation of average exergy costs 3.2.

This paper investigates the impact of the firm’s accounting information and, especially the role of earnings quality, on its cost of capital and how this influences excess returns. The analysis extends prior works by investigating how components of accounting information and, especially earnings quality, affect stock returns through their effect on the cost of capital. The empirical approach us...

Modeling information for the electronic medical record (EMR) builds on a century of study on information and its relationship to cost and quality improvement. An initiative to examine the focus of cost and quality improvement and its relationship to information modeling resulted in the development of the Unified Service Action Model of healthcare processes, which focuses on the action as the ce...

Each stage in the life cycle of coal-extraction, transport, processing, and combustion-generates a waste stream and carries multiple hazards for health and the environment. These costs are external to the coal industry and are thus often considered "externalities." We estimate that the life cycle effects of coal and the waste stream generated are costing the U.S. public a third to over one-half...

Introduction In 1978, cost accounting was made compulsory by law for all Austrian public hospitals [1]. Cost accounting at the Chemical Central Laboratory of the Landeskrankenstalten in Salzburg follows the procedures suggested by the law; it is done by the hospital's administration with the help of electronic data-processing (EDP). The hospital is a teaching hospital with 1600 beds; in additio...

Available online 28 March 2014