In the present business atmosphere, an organization should be able to respond to environmental needs occasioned by rapid and dynamic evolution as quickly as possible. It is obvious that such ability is impossible without a proper strategic approach, strategic thinking, and a suitable management accounting system. This study attempts to investigate the relationships between strategy, management ...

This paper discusses the use of distributed middlewares as essential tools for facilitating electronic exchange of standard business document between managers, financial institutes, and trading partners in the banking sector. Internally, companies can benefit by creating information architectures that allow systems to easily exchange data. One less expensive and disruptive option that applies t...

When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...

review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...