Opportunity zones are garnering increased interest across the country. Taxpayers who meet the requirements for investing in an opportunity zone can potentially take advantage of increased depreciation ...

Minor small business accounting errors can have a significant effect on your business's finances. Learn the most common ...

Anna Baluch is a freelance writer from Cleveland, Ohio. She enjoys writing about a variety of health and personal finance topics. When she's away from her laptop, she can be found working out, trying ...

Opportunity cost is a concept in economics that refers to the value of the next best alternative that is forgone when making a choice — i.e., the cost of the best alternative that is not chosen.

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...