This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity...

background: e-learning could increase efficiency teaching process and higher quality of education. the aim of this study was to determine the factors related to elearning intention based on the adoption technology model (atm). methods: this cross-sectional study, conducted among 150 faculty members of kermanshah university of medical science. participants were randomly selected to participate v...

This paper examines the choice between direct and absorption costing in a cost-based transfer pricing system for duopolistic firms competing with product market prices. Existing literature has shown that the adoption of an absorption costing system,which drives up the intrafirm transfer price, strategically dominates direct costing for the two firms, regardless of whether the transfer price is ...

This paper gives a pictorial view of the relevance of lean thinking, particularly the applicationof muda as a supplement to the sustainable improvement diagnosis technique of existing public office buildings,for a fuller assessment of users’ requirement in Nigeria. The impact of perceived muda was related to the triplebottom line of sustainable development on perceived job productivity and desi...

reducing wastes in the healthcare processes is crucial for developing a high performance health system. adopted from the toyota production system (tps), the lean concept has emerged in recent years as a way of introducing innovative ideas to improve industrial processes. in the context of health care, lean is considered as a continuous improvement model, which provides healthcare organization t...

introduction: the perceived lean services are definite type of the therapy services that patients’ needs are responded based on information about how to receive services in hospitals and medical centers. the present study aimed to determine the relationship between availability of patients’ therapy information management infrastructures and perceived lean services to find suitable model. method...

This paper presents a learning satisfaction model that examines the determinant factors for student learning satisfaction in a blended e-learning environment. Conformation factor analysis was performed to test the reliability and validity of the measurement model. The partial least squares method was used to evaluate the causal model. The results indicated that the learning climate, perceived v...

We investigate the factors influencing the intention to use of mobile value added services in the Pacific island of Fiji. Technology adoption literature suggests that perceived usefulness and perceived ease of use influence intention to adopt new technology. However, behavioral research suggests that intention to adopt is influenced by social norms. We investigate the impact of these three cons...