methodologies adopted by the conventional management accounting in selecting between two or more alternative courses of action, both in the long-term and short-term decision-making, conflict with the overall objective of islamic enterprises. the paper explores the relevant literature (including the quran and the hadith) to ascertain the objective of an islamic enterprise and suggests an alterna...

Geerts and McCarthy [5, 6] established the REA business ontology. In its accounting and policy infrastructure the informational and procedural elements which are needed for accounting and management purposes are specified. An investigation of the requirements in the disciplines of accounting, finance and management control shows that the ontology is not complete. By including the concepts of ac...

With service orientation gaining more importance over the last couple of years, new requirements have evolved which are posed on accounting management solutions. In brief, accounting management systems are required to support a wide–range customization of the provided accounting functionality according to customer needs. This includes among others the support of complex–structured, usage–based,...

A large set of tools for network monitoring and accounting, security, traffic analysis and prediction — more broadly, for network operation and management — require direct and efficient real-time access to data traveling on the network. Software tools are often preferred because of their low cost and high versatility. However, these tools are often considered to suffer from performance problems...

Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings manage...

Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...