this paper studies the effects of the structural variables of the iranian industries sector on the welfare cost using to the structure-conduct-performance (scp) theory. in other words, we investigate the role of structural components and their effects on the size of the welfare cost in iran's industry sector. we have used the leibenstein's model to calculate the deadweight loss and then the pan...

This conceptual paper explores the phenomena of changing cost-structures and implications for volatility capitalism possibility to manage firms in such a hostile environment proposes future research. It also provides an explanation why relevance accounting is lost, so-called “relevance lost” debate (see among others Francis & Schipper, 1999).
 The raises fundamental questions concernin...