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The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when operations are not undertaken on a discrete, job‐by‐job basis.

This paper studies how accounting information is used by actors in an innovation process. It investigates how accounting information influences and is influenced by the different actors. The purpose of this paper is to develop a more thorough understanding of the role of accounting in making the choices that form temporary solutions.

An in-depth case study of the development of a standard software release within the telecom industry.

This study has shown that accounting was a key ingredient when temporary solutions were formed in the innovation processes. Actors used accounting to stabilize the content of the release in the formation of the gate documents and used accounting to destabilize the content between the temporary solutions. It is difficult to evaluate whether the use of accounting improved or harmed the innovation. Further, the study also revealed that the use of accounting influenced and was influenced by previous and prospective future deals. This put new challenges on the use of accounting because it involved negotiation processes that influenced the accounting figures.

The findings provide insights into the procedures for finding temporary solutions in the innovation process and the role of accounting in these procedures.

This paper contributes by providing a more thorough understanding of the role of accounting regarding the choices that comprise the temporary solutions within the innovation process. In addition, it shows how accounting has a critical role both for settling on and modifying temporary solutions. Hence, the research demonstrated how studies of the role of accounting in innovation processes can contribute to the industrial network approach by giving a more thorough understanding of network dynamics and the process of attaining stability and instability in business networks.

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model.

The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized.

Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business‐society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model.

The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series of case studies before it can be recommended as an alternative to current accounting methods.

The paper attempts to highlight the drawbacks of the current social and environmental accounting methods and proposes a new classification for the development of a new accounting model.

This paper explores the effects of the adaptation of the learning organisation (LO) concept to teaching in a university setting. The literature in accounting education calls for a change in traditional teaching methods in order to produce accounting graduates whose skills are more appropriate for the contemporary business and professional environment. To address this deficiency accounting educators have started to explore and use teaching innovations. In this study, the LO concept has been adapted to a teaching environment, in contrast to most research which has focused on LO in business settings. The paper, through the examination of empirical evidence arising from a natural experiment, was able to determine some of the impacts arising from the adaptation of the LO concept to teaching in a university setting. The results of the paper suggest that the adaptation of the LO concept not only resulted in improved student learning outcomes, but also influenced life‐long learning. Further research could widen the scope of the operationalisation of the LO concept and explore its use in other undergraduate and postgraduate units.

The purpose of this paper is to explore: student perceptions of threshold concepts and capabilities in postgraduate business education, and the potential impacts of intensive modes of teaching on student understanding of threshold concepts and development of threshold capabilities.

The student experience of learning was studied in two business units: strategic management, and accounting. The method involved two phases. In the first, students and unit coordinators identified and justified potential threshold concepts and capabilities. In the second, themes were rationalized.

Significantly more so in intensive mode, the opportunity to ask questions was reported by student participants to support their development of the nominated threshold capabilities. This and other factors reported by students to support their learning in intensive mode are consistent with supporting students to traverse the liminal space within the limited time available in intensive mode.

Respondents from future cohorts will address the small participant numbers. Studies in only two units are reported. Studies in other disciplines are presented elsewhere.

The findings will be important to educators using intensive mode teaching in business, and researchers working within the framework.

This is the first study to explore the potential impacts of intensive modes of teaching on student understanding of threshold concepts and development of threshold capabilities.

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.

To remain globally competitive, there is increasing pressure for universities to incorporate a greater use of technology and innovation into their curriculum. In response, many higher education institutions have adopted a blended learning approach, which combines traditional face‐to‐face delivery with online teaching resources, to deliver course content. At Victoria University this is now policy and all units offered by the University are required to have an online presence by the first semester of 2009. Our first‐year core accounting unit is taught in Australia and overseas locations including Hong Kong, Malaysia and Beijing. There are a number of variations of how this blending occurs and the extent to which it is used may be influenced by a number or factors. These include the technical skills and time allocation of the teaching staff, professional IT support, student motivation, internet speed and access, explicit connection to assessment, and ease of use for assessment tasks. Some of these issues were addressed when this unit was moved to the online learning platform of WebCT. This paper documents the design and implementation of e‐assessment and online resources in this introductory accounting unit and monitors its impact on learning outcomes.