... authorities to intensify CSR activities, hold one of the Big Four as an external auditor and realize insured satisfaction. Originality/value This study highlights that it is beneficial for policymakers, insurers and investors to explore external factors that influence financial performance (return...

... management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries. Practical implications This study is to acquisition the impact of external factors on management accounting practices, to find the impact...