... for the improvement of organizational performance. The need for new costing approaches and performance metrics to monitor cost effectiveness and productivity of enterprises in the new economy is posing real challenges to accounting researchers and practitioners (Gupta and Gunasekaran, 2005). Cost accounting...

... for their financial accounting and reporting, but had developed in different degrees of uniformity with IASs/IFRSs prior to the time of adoption. Dennis W. Taylor can be contacted at: dennis.taylor@rmit.edu.au © Emerald Group Publishing Limited 2009 Financial reporting Cost accounting United...