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Keywords: Costs
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Journal Articles
Journal of Applied Accounting Research (2013) 14 (1): 86–101.
Published: 24 May 2013
...Alison Fox; Gwen Hannah; Christine Helliar; Monica Veneziani Purpose The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social...
Journal Articles
Journal of Applied Accounting Research (2011) 12 (3): 234–259.
Published: 22 November 2011
...Julia Mundy; Yves Levant; Oliver de La Villarmois; Olivier de La Villarmois; Yves Levant Purpose The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses...
