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After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.

In an aeroplane, an elevator, a mechanism tinder the pilot's control for operating said elevator, and self‐acting means for adjusting the righting effect of the elevator in response to excessive accelerations and retardations of the aeroplane, said adjusting means comprising an auxiliary surface associated with the elevator, and inertia controlled means for indirectly actuating said auxiliary surface.

The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) companies.

Both univariate tests (t‐tests) and multivariate tests (ANOVA, probit and logit analyses) are used to compare the ratios between IFRS and US GAAP companies.

Results consistently show that IFRS‐country firms have a significantly higher current ratio, a significantly lower asset turnover ratio, and a significantly lower debt‐to‐asset ratio.

This paper only focuses on inventory, property plant and equipment, intangible assets, and development costs. Other financial variables are not considered.

The results are useful for individuals who are interested in reporting and investing in countries using different financial reporting systems.

This paper is a timely examination of the recent emphasis of mandating IFRS.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Committee, Reports and Technical Notes of the U.S. National Advisory Committee for Aeronautics, and publications of other similar research bodies as issued

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

The research aim has two purposes: to clarify the concepts of values, collaboration and conflict and their relationship with one another within organizations; and to provide data that supported or disconfirm values alignment as a proactive approach to conflict management.

An interdisciplinary review of literature was undertaken, as current literature on the topic of values as it relates to conflict was very limited in scope. The key concepts investigated were the connection between values (including alignment and congruence) and decision making, behavior, collaboration, strategy, prioritization and conflict within an organization. Research was guided using constructionism, chaos and complexity theories within a framework of Chaordic systems thinking.

The paper provides documentation that previous values research practices have been fragmented and have had limited practical applications. Support is provided indicating that values alignment fosters collaboration and could be a proactive approach to conflict management.

No long‐term studies were found on the topic of inquiry, although some documentation on business performance is starting to appear. Further research using values alignment as an organizational process would be beneficial. Practical implications – The framework presented appears to have a pragmatic application that would benefit organizational development and effectiveness. Originality/value – This paper expands previous studies by examining values research across domains and suggesting a different research approach. A model is discussed that provides meaningful linkage between business strategy and organizational values.

One of the strongest convictions in marketing is that market orientation contributes to firms' performance substantially more than alternative strategic orientations such as innovation and entrepreneurial orientations. Still, some studies show that alternative orientations can also substantially affect the performance of firms, and furthermore, that firms that combine market orientation with alternative orientations are likely to perform even better than firms adopting only market orientation. Also, the nature of the relationship between market orientation and other strategic orientations is not clear. The purpose of this paper is to deal with these discrepancies in the marketing literature. It highlights the importance of the study of the relationship between market orientation and alternative strategic orientations, examines the effect of market orientation on different orientations, and identifies the orientations that are more likely to be combined with market orientation.

The study employs a meta‐analysis procedure to synthesize empirical results on the relationship between market orientation and innovation, learning, entrepreneurial, and employee orientations.

Findings suggest that market orientation is strongly correlated with learning, entrepreneurial, and employee orientations, and that it has a moderate positive relationship with innovation orientation.

Research on market orientation should shift its focus, moving from the study of the direct effect of market orientation on business performance to the study of the various combinations of strategic orientations that firms can pursue in different situations, studying how the more successful market‐oriented firms balance between market orientation and other strategic orientations.

This is the first meta‐analysis to examine the relationships between market orientation and alternative strategic orientations.