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It is clear that organizations today expect much more than simple double-entry bookkeeping from their Accounting Information System (AIS): ERPs not only support all transaction-related activities, but also provide comprehensive tools that are useful to analyze data and make decisions. However, the definition of an AIS, or what it should be, is highly dependant on the definition of accounting itself. An initial objective of this paper is therefore to not only analyze the various kinds of accounting which are adopted in companies and any related computer-based subsystems, but also to determine if the contents of our accounting cours-es, particularly Management Accounting (MA) courses, are effectively aligned with the current needs of organizations. Secondly - this work will try to assess if the current definition and contents of MA are still valid or rather new perspectives suggest to broad its focus, to in-clude new and promising fields of interest

In this paper we discuss some data about the acquisition of relative gradable adjectives in order to evaluate two theories that have been proposed to account for the meaning of gradable adjectives, i.e. the degree-based analysis and the partial function approach. We claim that younger children start by assigning a nominal like interpretation to relative gradable adjectives (tall means “with a vertical dimension”), and that only at a later stage, for informativeness reasons, they access the comparative reading (tall means “taller than a standard”). We present and discuss the results of an experimental study in which we aimed at “turning adults into children”. We show that, when informativeness is not at stake, even adults seem to access the nominal interpretation of relative adjectives. We argue that the transition from the nominal to the comparative reading of relative adjectives might be easily accounted for by a partial function approach.