...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...

... industries, small businesses are the prime source of technological change. Malcolm Smith can be contacted at: Malcolm.smith@ecu.edu.au © Emerald Group Publishing Limited 2008 Management accounting Diffusion Innovation Activity‐based costs Organizations Australia Size is one...

...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...

... managers have used a variety of performance evaluation tools and measurement techniques. Many studies examine management accounting practices and performance evaluation measures, along with individual benchmarking dimensions, in different developed countries. However, there is a lack of empirical research...

...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...

... systems, and in 73.3 percent of the companies the ABC system has fully replaced the former cost accounting system (Table V). © Emerald Group Publishing Limited 2005 Cost accounting Activity based costs Management accounting Greece Activity based costing (ABC) has attracted...

...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. © Emerald Group Publishing Limited 2005 Standard costs Malaysia Japan Management...

...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. © MCB UP Limited 1998 Audit committees Cadbury Corporate governance Internal audit Internal control Management accounting...

...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. This study...

... cent) of the respondents who listed total assets for their government entity are from government entities with less than $1 billion in total assets. Most (83 per cent) are internal auditors. Fraud Government Local government Management accounting Theft Citizens pay taxes in exchange...

... for measurement[ 20 ]. Measurement enables the comparison of the constituents of performance: © MCB UP Limited 1996 Accountability Management accounting Performance measurement Strategic planning The present size of the discourse concerning the evaluation of business performance...

... be to, and the dichotomy between the owners of the business and its managers. He argues that the need for short‐term gain has influenced reporting at the expense of the long‐term objectives of the firm (i.e. survival and growth). There is general agreement that it is impossible to treat management accounting...

...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...