Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen

تمرين 12

Using an Internet search engine, find the home page for the firm that registered the EVA trademark. When did this happen? Write a one- to two-page paper giving your opinion of this action. What are the advantages and disadvantages of registering an acronym such as this one? Should Robert Kaplan have registered the term "Balanced Scorecard"? Should someone have registered "ROI"? Discuss this issue from the point of view of the registering firm as well as that of the accounting profession as a whole.