...Teerooven Soobaroyen; Bhagtaraj Poorundersing Purpose This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach Based on the MAS dimensions...

...Adebayo Agbejule; Ashley Burrowes Purpose The purpose of this paper is to investigate the relationship between perceived environmental uncertainty (PEU), supplier development (SUD) and the use of broad scope management accounting systems (MAS) information. In recent years, many companies have come...

... suggested to strengthen the security controls in the Egyptian banking sector. © Emerald Group Publishing Limited 2004 Securities Accounting systems Egypt Banking Computerized accounting information systems (CAIS) are becoming more readily available to all types and sizes of business...

...John A. Brierley; Christopher J. Cowton; Colin Drury Reports the findings of a pilot survey into how product costs are calculated and how they are used in decision making in manufacturing industry in the UK. The survey examines how many accounting systems firms use, blanket overhead rates...

... valuation and audit activity could be helpful in improving the efficiency of human resources in the changing business scenario. Accounting systems Financial statements Human asset accounting India The financial accounting system is based on certain conventions and principles which have evolved...

... requirements concerning product characteristics and/or ratings of them. ESS adopts a 1‐9 scale to represent users′ feelings concerning the importance of certain specs along with their requirements. Thus, user needs can be measured[ 9 , 11 , 12 ] (see Appendix 4). Accounting systems Applications software...