da However, the exploratory nature of this study imposts significant pro&ms of external validity. ~~age~e~t information, cost variance reportiq$ cost dent rIlamhcturing. [lo]. However. all MISS contain inaccuracies and limitations. The question, then, is when variance-tracking IISs are deficient enough to warrant changing or abandoning them. Evidence from the literatsre is far from @otciu-sive....

In 1997, the Secretary-General of the United Nations, Kofi Annan launched a comprehensive reform initiative aimed at transforming the Organization into a more effective, modernized and relevant instrument in the service of the international community. In the management area, he proposed shifting from programme budgeting to results-based budgeting (RBB). This was a significant shift in budgeting...

Purpose – To identify differences between employer expectations and educational pedagogy of the skills set appropriate for management accountants. Design/methodology/approach – The data was derived from job advertisements by employers seeking management accountants in Australasian organisations. Findings A total of 36 practices were identified within the management accounting job advertisements...

background and objectives: efficient hospital management requires appropriate cost and price strategies. informed decision on costs and prices of healthcare services needs estimation of costs of unit services using microeconomic techniques. there is lack of knowledge and skills for such costing methods in the healthcare sector of developing countries such as iran. this study aims at detail desc...

This paper proposes the use of Activity-Based Costing to more effectively track costs associated with E-Business. The usefulness to E-Business of Activity-Based Costing, already proven to be beneficial to manufacturing companies, is discussed. The author’s extensive experience with “New Economy” business, as well as Activity-Based Costing issues in traditional “brick-and-mortar” companies, lead...

The ability to measure the satisfaction of (groups of) voters is a crucial prerequisite for formulating proportionality axioms in approval-based participatory budgeting elections. Two common -- but very different ways voter consider (i) number approved projects and (ii) total cost projects, respectively. In general, it difficult decide which best reflects voters' true utilities. this paper, we ...

This paper presents the results of a Web-based survey that gathered evidence about the current status of activitybased costing adoption and implementation. Activity-based costing was introduced about 15 years ago and implemented initially by large manufacturing companies. Our results indicate that the rates of adopting activitybased costing are now similar for service firms and manufacturing fi...