Star Wars at the bottom line: the accounting forum for defense contractors

Article Abstract:

J.S. Demski and R.P. Magee are criticized for their comments on the research entitled 'A Perspective on Accounting for Defense Contracts,' which focused on Stars Wars Strategic Defense Initiative, reportedly the largest peacetime military build up project supported by the US government. Demski and Magee arguably supported an accounting for defense contracts that is misleading by utilizing a theoretical framework for mainstream accounting research on defense which highlighted market imperfections. The framework, which was heavily based on neoclassical economic theories, created a set of preconditions that shifted accusations of fraud and abuse from defense industry to the government. Moreover, Demski and Magee failed to examine the social and institutional structures which influenced unethical practices in the defense industry.

National Security, Defense Procurement, Defense Programs NEC, Accounting and auditing, Criticism and interpretation, Defense industry, Defense programs, National defense, Strategic Defense Initiative, Military procurement, Defense contracts, Demski, J.S., Magee, R.P.

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Identification of accounting firm alumni with their former firm: antecedents and outcomes

Article Abstract:

A model of the identification of accounting firms' alumni with their previous accounting firm was developed and tested. This representation covers organizational as well as individual variables related to the identification with former firm. It also incorporates the impact of alumni identification on the alumni's tendency to refer business to the firm. Findings revealed that alumni are a significant asset of accounting firms. Accounting firms can manage this resource through policies operating while alumni are still employees. These policies were found to affect identification, which conversely influenced to send business to the firm. Moreover, accounting firms' initiatives to maintain their alumni asset is associated with alumni's tendency to benefit their previous firm.

Accounting firms, Accounting services, Employee loyalty, Identification (Psychology)

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The flexible firm: strategies for a subcontractor's management control

Article Abstract:

A study was conducted to analyze the association between management control, innovation, costs, flexibility, and customer-orientation in BusinessPrint, a small and flexible company in Denmark that sold complex systems to the printing industry through a large international firm. The management staff of BusinessPrint debated flexibility and innovation against management control strategies to promote and maintain the company's competitive advantage. Two management control strategies that supported opposing views on flexibility competed for significance in the firm. Results showed that managers of BusinessPrint experienced difficulties in representing and promoting the company according to the concepts of flexibility, innovation and productivity.

PRINTING AND PUBLISHING, Production Management, Printing Machinery and Equipment Manufacturing, Printing Trades Machinery, Management, Image processing equipment, Printing industry, Printing machinery, Printing machinery industry, BusinessPrint

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