Pricing decisions and the neoclassical theory of the firm

Lucas, Michael R.

doi:10.1016/s1044-5005(03)00044-1

Cited by 42 publications

(30 citation statements)

References 19 publications

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“…accountants' and economists' conflicting views on marginal, full and ABC costing were institutionalised differently across sites resulting in managers attaching different routines, meanings and significance to accounting data (Lucas, 2003); an ABC adoption precipitated by external institutional forces was shaped by intra-organizational power relations and logics leading to (non)usage and manipulation of the system (Dambrin et al, 2007). Tensions emerge when unfamiliar accounting routines are implemented, e.g.…”

Section: Change and Institutional Theorymentioning

confidence: 99%

Has Management Accounting Research been critical?

Hopper

Bui

2016

Management Accounting Research

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Section: Change and Institutional Theorymentioning

confidence: 99%

Has Management Accounting Research been critical?

Hopper

Bui

2016

Management Accounting Research

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“…For example, Ng describes pricing as consisting of many individual disciplines that suffer from only "feeling one part of the elephant" (Ng, 2008, p. 7). Overall, price-related research is dispersed across the disciplines of accounting (see reviews by Balakrishnan and Sivaramakrishnan, 2002;Lucas, 2003), economics (e.g. Hirshleifer et al, 2005;Nagle, 1984) and marketing (e.g.…”

Section: Pricing Researchmentioning

confidence: 99%

How to differentiate by price: Proposal for a five-dimensional model

Iveroth¹,

Westelius²,

Petri³

et al. 2013

European Management Journal

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The purpose of this article is to analyse the repertoire of possible price models that organisations may deploy for their products and services. This is attained by developing the SBIFT model that suggests that organisations can differentiate by price along five dimensions. Previous research on pricing has been dispersed across different academic disciplines. This article offers a more integrated perspective, derived from earlier theory as well as discussions in a collaborative research project with the international telecom company Ericsson. The model can be used as a tool for price modelling in a descriptive and prescriptive sense. Altogether, this article uncovers implicit features of price models, and by doing so it illustrates how an organisation can differentiate and re-invent their offering based on price.

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“…Lucas (Lucas 2003), in his theory of the firm, further justifies the rationale to be employed, depending on the prevailing wage. He hypothesizes that an entrepreneur has to recognize the fact that his or her self-earned wages would be uncertain, and thus it would be less desirable to set up a company when wages are high (Kihlstrom et al 1979).…”

Section: Economic Factorsmentioning

confidence: 99%

Where Should Governments Invest? The Impact Economic, Political, Social and Technological Factors on the Formation of New Firms

García‐Murillo

Vélez-Ospina²,

Ministry-Colombia³

et al. 2012

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Ms. Vargas-Leon is currently a second-year PhD at Syracuse University. She got a law degree by the Pontifical Catholic University of Peru with specialization in International Law and Law of the Sea, and a Master's Degree in Library and Information Sciences from Syracuse University with focus in legal research. Patricia was a consultant for the United Nations, and her current research focuses in the areas of Internet governance, the digital divide and the development on emerging economies. Terms of use: Documents in ABSTRACTThe purpose of this paper is to identify the factors that affect the creation of new firms. We take into consideration economic, political, social and technological factors which should also help governments realize the areas that we found to have the greatest impact.The study relies on data from international organizations from which we construct an ordered probit statistical analysis. The results indicate that investments in both ICT and education enhance the probability of generating new business.

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Pricing decisions and the neoclassical theory of the firm

Cited by 42 publications

References 19 publications

Has Management Accounting Research been critical?

Has Management Accounting Research been critical?

How to differentiate by price: Proposal for a five-dimensional model

Where Should Governments Invest? The Impact Economic, Political, Social and Technological Factors on the Formation of New Firms

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