...Nava Subramaniam; Peter Carey; Siti Zaleha Abdul Rasid; Abdul Rahim Abdul Rahman; Wan Khairuzzaman Wan Ismail Purpose The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help...

...Odysseas Pavlatos; Ioannis Paggios Purpose The purpose of this paper is to report the level of adoption and the benefits derived from traditional and contemporary management accounting practices in the Greek hospitality industry. Design/methodology/approach An empirical survey via...

... cause for such dissatisfaction, and perhaps examine ABC as a possible remedy. This raises the following question: is there an association between the diffusion of manufacturing innovations and the diffusion of ABC? Management accounting Diffusion Innovation Activity‐based costs Organizations...

...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...

...Fábio Frezatti Purpose This paper seeks to examine the profile of artifacts with superior returns in order to identify the usage of management accounting in a Brazilian context. Design/methodology/approach This paper is part of an empirical research project based on a probabilistic sample (119...

... into performance evaluation practices in the private sector in a developing country. Abdel‐Kader and Luther (2006) investigate management accounting practices in the British food and drink industry and conclude that direct costing is more widely practised than either activity‐based or full absorption costing...

... (ABC supporters) that have been presented in literature are summarized in Table I . © Emerald Group Publishing Limited 2005 Cost accounting Activity based costs Management accounting Greece Activity based costing (ABC) has attracted the interest of academics and management...

...Nicos Sykianakis; Athanassios Bellas Purpose This paper aims to provide a better understanding of the foreign direct investment (FDI) decision‐making process, and to explore the roles of management accounting information to that. Design/methodology/approach An interpretive methodology...

...Majidul Islam; Jeffrey Kantor Purpose The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance of management accounting. The purpose of this paper is to provide some background...

.... To do this, future studies should undertake detailed case studies on management accounting in practice. Originality/value Provides empirical evidence of the extent of use of standard costing in Malaysia. Standard costing, according to various authors, is inconsistent with today's manufacturing...

...Mostaque Hussain; A. Gunasekaran The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in highly competitive technologically advanced business organisations, especially...

...Mostaque Hussain; A. Gunasekaran; Mazhar M. Islam The inadequacies of traditional management accounting (MA) information indicate a need for management to find proper measuring tools for emerging non‐financial performance (NFP) in the highly competitive financial services, as well...

...Dale L. Flesher; Jeffrey S. Zanzig This paper outlines the results of a survey designed to compare the opinions of internal auditors to one class of audit customers – namely management accountants. To function effectively, internal auditors and the customers of audit services should possess...

... and Japan are treated and conclusions drawn, including the collaborative partnership that may be formed between management accountants and internal auditors. Audit committees Cadbury Corporate governance Internal audit Internal control Management accounting Corporate governance is not a new...

...B.C. Ghosh; Yoke‐Kai Chan Reports the findings of a survey on management accounting practices in Singapore. Taking the form of a longitudinal study, finds in general that improvements have been made. However, Singapore’s own companies continue to lag behind multinational companies. © MCB UP...

... Management accounting Theft Citizens pay taxes in exchange for services rendered by their government entities. Fraud, if it occurs, is serious because scarce resources are not converted to services benefiting constituents, and worse, constituents lose faith in the ability of the government entity′s...

... that plan. The measures used for this purpose need to be appropriate and meaningful for the context in which they are used, and management accounting in particular has been developed for the control of the internal processes and activities of a business, as well as for the evaluation of internal...

... influences managerial behaviour, and that this behavioural influence is dependant on the cultural influences of the organization in which the manager is operating. While broadening the arena of operation of management accounting to consider societal and cultural aspects of accounting their analysis adds...

...Malcolm Smith; Shane Dikolli Recent innovations in management accounting have emphasized a customer focus and the requirement of remaining competitive through satisfying customer needs. In so doing they have largely overlooked the dual requirement that customers should satisfy the strategic needs...