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This paper provides a profile of the 1,454 business chair professorships in the United States in 1997. The five disciplines covered are accounting, economics, finance, management, and marketing. The University of Pennsylvania had the largest number of chairholders in business in 1997. Three other schools that had more than 40 chairholders each were Harvard, Northwestern and Massachusetts Institute of Technology (MIT). Harvard produced the highest number of graduates serving as chairholders followed by Chicago, MIT, Texas at Austin, Illinois, and Stanford. Most of the schools that produced large numbers of chairholders are listed among the best business schools in the United States.

This paper provides an overview of the merger and acquisition (M&A) activity of Middle‐Eastern (M.E.) countries from 1990 to 2000. The following information is presented: M&A transactions by the nationality and industries of the target firms; home countries and industries of the acquiring firms and the acquisition methods. The largest twenty mergers and acquisitions in the Middle East during the 1990–2000 period are identified. The paper also compares the M&A activity in four important countries (Egypt, Israel, Kuwait and Saudi Arabia). Learning the M&A activity in the Middle East is essential in identifying target or acquirers, and conducting future M&A transactions.

The purpose of this paper is to provide the latest information on mergers and acquisition (M&A) activities in India, Pakistan and Bangladesh from 2000 to 2009.

Using data available from Thomson Financial Service's Worldwide Mergers and Acquisitions database, the paper analyzed M&A transactions listed in the database that were announced between January 1, 2000 and December 31, 2009, in which the target firm or acquirer was located in India, Pakistan or Bangladesh.

M&A in India is a lot more active than that in Pakistan or Bangladesh. One unique feature of Pakistani M&A market is that it has a high ratio (more than 80 percent) for Pakistani firms buying non-Pakistani companies. In Bangladesh, non-Bangladeshi firms acquiring Bangladeshi companies accounted for more than 90 percent of all large M&A value.

The paper provides the latest information on M&A activities in India, Pakistan and Bangladesh from 2000 to 2009. Some similarities and differences among the three countries were compared and discussed.

The purpose of this paper is to examine the pathways to success of Arab American entrepreneurs in the Detroit Metropolitan Area, and how Arab American businesses impact the local Detroit economy.

The authors conducted extensive search of literature and in‐depth interviews with experts, entrepreneurs, CEOs and other senior executives of two large Arab and Chaldean community organizations. In addition, the authors also conducted site visits at community centers and the Seven Mile project in Detroit and Dearborn, Michigan.

The authors discovered several pathways to success important to Arab American entrepreneurship: start‐up capital provided by families and friends, training and education, support networks and support organizations in Detroit. In addition, some organizations, local churches and mosques have provided many essential services needed by new Arab American entrepreneurs. The authors found that the theory of middleman minority and the enclave economy theory provide very useful explanations for the phenomenon of Arab American entrepreneurship in Detroit. However, the natural business incubator model, first developed by Greene and Butler, best explains the success story of Arab American entrepreneurs in Detroit, Michigan.

The paper identifies some important pathways to the success of Arab entrepreneurship in Detroit, Michigan. The authors expand the natural business incubator model first developed by Greene and Butler by including the names of local organizations that play active roles in assisting Arab entrepreneurs in Detroit and Dearborn, Michigan.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

The designing of international transfer pricing systems needs to take into consideration a variety of factors that could ultimately affect the smooth operation of the systems. Many of these factors are organisational in nature, including organisational and personal perspectives toward transfer pricing. Decentralisation, while allowing lower‐level management mobility in operational decision making, has the potential for suboptimisation. Similarly, it is not immediately apparent whether profit or cost centres are more appropriate for transfer pricing purposes. These and other related factors that influence transfer pricing systems are considered in this article.

Applied transfer pricing information has repeatedly been proven difficult to gather. Many enterprises work under secrecy regarding transfer pricing systems, believing that caution used in revealing information stymies possible problems related to transfer pricing that can involve internal and/or external factors. Even though there is some controversy concerning the appropriateness of the amount of data used in the research, interested parties can still benefit through studies of the transfer pricing literature.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

Government cash forecasting is central to achieving effective government cash management but research in this area is scarce. The purpose of this paper is to address this shortcoming by developing a government cash forecasting model with an accuracy acceptable to the cash manager in emerging economies.

The paper follows “top-down” approach to develop a government cash forecasting model. It uses the Indonesian Government expenditure data from 2008 to 2015 as an illustration. The study utilises ARIMA, neural network and hybrid models to investigate the best procedure for predicting government expenditure.

The results show that the best method to build a government cash forecasting model is subject to forecasting performance measurement tool and the data used.

The study uses the data from one government only as its sample, which may limit the ability to generalise the results to a wider population.

This paper is novel in developing a government cash forecasting model in the context of emerging economies.