Environmental accounting disclosure practices of quoted manufacturing companies in Nigeria

Cost and Management Accounting Practices: A Survey of Manufacturing Companies

The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on seve...

Mandatory Accounting Disclosure by Small Private Companies*

This article analyzes how mandatory accounting disclosure is grounded on different rationales for private and public companies. It also explores technological changes, such as computerised databases and the Internet, which have recently made disclosure of company accounts by small companies potentially less costly and more valuable, thanks to electronic filing and universal online access to cre...

Accounting Disclosure in Companies Listed on the Egyptian Stock Exchange

Knowledge can be transferred and imported across international borders. However, recent research shows that local cultures may affect the acceptance and application of such imported knowledge content. Egypt's adoption of IAS in 1996 provides an excellent opportunity to examine how conflicts between imported accounting standards and a nation's cultural values affect implementation of the new sta...

Developing Environmental Thinking in Manufacturing Companies

This paper presents the development of a process for manufacturing companies to facilitate environmental thinking for the integration of environmental concerns into their business operations. The process takes its point of departure in Corporate Social Responsibility while maintaining focus on obtaining direct benefits for the business. By understanding the end-uses’ perception, drivers, limita...

Strategic ICT-Use Intensity of Manufacturing Companies in Nigeria