...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...

... sector undertakings and the models employed in valuation of HRA; 3. 3analyse the recent trends in valuation of human resources; 4. 4suggest a model for measuring the value of human assets of these enterprises. Accounting systems Financial statements Human asset accounting India...

... backup is data security in the sense that it does not preclude dishonesty, but can help to prevent loss of data, which could have disastrous consequences. Forty‐three per cent of the packages had automatic backup available (see Table III). © MCB UP Limited 1995 Accounting systems...