الصفحة 1
الصفحة 1
Economics of Accounting : Performance Evaluation
This book Performance Evaluation is divided into four parts. Volume I contains Parts A through D, and the concepts developed in Part A are fundamental to both volumes. In Volume II, Part E initially focuses on optimal contracts in a single-agent /single-task/single-period setting, and explores how performance measure characteristics affect the principal’s expected payoff. Multiple performance measures (including the stock price) and multiple tasks are introduced, thereby creating settings in which the principal is concerned with both the level of incentives and the congruency of the incentives with his own preferences. Part F considers the impact of start-of-period private management information (with communication to the principal) and limited commitment in single-period settings. These analyses serve as a bridge to the multi-period models explored in Part G. These multi-period models permit exploration of the impact of inter-period consumption preferences and limited inter-period commitments on preferences with respect to the inter-period correlation and timing of performance reports. Part H concludes the book with an analysis of multi-agent contracting in settings in which agents may coordinate their actions to their mutual benefit, and may even engage in overt collusion.
Digital platforms in finance and supply chain management : Governance, ethics, and industry 5.0
A comprehensive analysis of digital platforms as the driving force of the modern economy, exploring their evolution, governance, and integration across financial and supply chain ecosystems. It presents a synthesis of theories, strategic models, and empirical insights to address the complexities of platform economies, making it an essential resource for scholars, policymakers, and industry practitioners. It is structured around core principles of digital platforms, including their definition, key features, and transformative impact on value creation. It delves into governance and ethical considerations, examining global regulatory frameworks and the emerging paradigms of Industry 5.0, where digital platforms intersect with economic, social, and environmental sustainability. The theoretical foundations are rooted in network effects, New Economic Geography, Platform Economics, Agency Theory, and Systems Theory, offering a robust analytical framework for understanding scalability, competition, and strategic decision-making in platform ecosystems. Two important areas -finance and supply chains-are explored in depth.
Contemporary Reflections on Business Ethics
Ronald F. Duska, who began his career as a philosopher, has, over the last 30 years, established himself as one of the leading scholars in the field of business ethics. In the past decade, he has concentrated on ethics in the financial services industry because of his affiliation with The American College in Bryn Mawr, Pennsylvania, an institution that specializes in educating financial services professionals. This affiliation gives Duska regular interaction with producers, managers, and top executives in the financial services industry. This book includes a selection of the articles Duska has written throughout the years on ethics, business ethics, teaching ethics, agency theory, postmodernism, employee rights, and ethics in accounting and the financial services industry. The articles reflect Duska’s underlying philosophical concerns and their application to the real-world challenges of practitioners—an overarching method that might be called an Aristotelian common-sense approach to ethical decision making.
