nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2008‒11‒11
five papers chosen by
Alexander Harin
Modern University for the Humanities

  1. The activity-based costing method developments: state-of-the art and case study By Gregory Wegmann; Stephen Nozile
  2. Agglomeration, tax competition, and fiscal equalization By Matthias Wrede
  3. Data games. Sharing public goods with exclusion By Pierre, DEHEZ; Daniela, TELLONE
  4. The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company By Gregory Wegmann
  5. Tax Administration Reform and Fiscal Adjustment:The Case of Indonesia(2001-07) By Eric Le Borgne; John Brondolo; Frank Bosch; Carlos Silvani

  1. By: Gregory Wegmann (Université de Bourgogne); Stephen Nozile
    Abstract: This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European division of an international group. This group experiments what we call at the end a supply chain ABC tool to manage its interorganizational relations.
    Keywords: Activity-based Costing;Strategic Management Accounting;Time-driven ABC;Case study.
    JEL: M40
    Date: 2008–09
  2. By: Matthias Wrede (Faculty of Business Administration and Economics, Philipps Universitaet Marburg)
    Abstract: This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that agglomeration externalities are sufficiently strong.
    Keywords: Agglomeration, tax competition, fiscal equalization
    JEL: R12 H71 H73
    Date: 2008
  3. By: Pierre, DEHEZ (UNIVERSITE CATHOLIQUE DE LOUVAIN, Department of Economics); Daniela, TELLONE
    Abstract: A group of agents considers collaborating on a project which requires putting together elements owned by some of them. These elements are pure public goods with exclusion i.e. nonrival but excludable goods like for instance knowledge, data or information, patents or copyrights. The present paper addresses the question of how should agents be compensated for the goods they own. It is shown that this problem can be framed as a cost sharing game - called Ôdata gameÕ - to which standard cost sharing rules like the Shapley value or the nucleolus can then be applied and compared.
    Keywords: Cost sharing, compensation, Shapley value
    JEL: C71 D46 M41
    Date: 2008–04–28
  4. By: Gregory Wegmann (Université de Bourgogne)
    Abstract: In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support.Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse the relevance of the Balanced Scorecard. More particularly, we present the French situation. First, we show that the French managers believe that the Balanced Scorecard is a relevant management instrument to drive the firm’s objectives. Second, we describe the Balanced Scorecard of a semi-public French insurance company.
    Keywords: Balanced Scorecard;Strategic Control;Non-financial Indicators;Knowledge Management;French Experience
    JEL: M40
    Date: 2008–09
  5. By: Eric Le Borgne; John Brondolo; Frank Bosch; Carlos Silvani
    Abstract: Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax administration improvements had a strong positive impact on the tax yield and a positive effect on the investment climate. Lessons are presented for designing tax administration reforms within the context of a fiscal adjustment program and reform priorities are identified for Indonesia's ongoing efforts to strengthen tax administration.
    Keywords: Indonesia , Tax administration , Tax reforms , Fiscal reforms , Investment ,
    Date: 2008–05–22

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