in this paper, we study the affect of contextual factors on quality management practices and organizations performance. the research method that led to this article is descriptive survey that we analyze gathered data with compare means statistical test. the result show that there is no significant effect of contextual factors on quality management practices and organizations performance. this r...

Investing in stock is a risky business. However, Chinese reverse mergers (CRM) have introduced a new level of risk. Research has shown that many Chinese reverse merger companies have used the process as a way to gain access to U.S. markets without having their financial statements inspected. Many Chinese companies are corrupted by fraudulent accounting practices and have taken advantage of the ...

This study aims to determine the current household accounting in Islamic households and problem is zakah of households. The was conducted by conducting semi-structured interviews with 2 informants. results showed that still use mental doing accounting. Information from has not been able meet information needs terms inheritance. because there no continuous recording separation ownership shared a...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

The paper explores the nature of professional intellect and the requirements for managing it, an area acknowledged as being under-researched. Five case studies in the professional accounting services sector were conducted and the findings were used to identify the structure and evolution towards a knowledge-based accounting practice using Venkatraman’s (1995) model of the virtual organisation. ...

This statement was approved for issuance as a Statement on Management Accounting by the Management Accounting Committee (MAC) of the Institute of Management Accountants (IMA®). IMA appreciates the collaborative efforts of the Finance Business Solutions Center at Arthur Andersen LLP and the work of Dr. C.J. McNair, CMA, of Babson College, who drafted the manuscript. Special thanks go to Randolf ...

This article explores some of the resources, tactics and skills used by managers involved in the manipulation of performance reporting by looking at management accounting practices in a conglomerate. Prior research on reporting manipulation in large corporations has focused on why executives manipulate figures. The present paper documents how BU leaders compensate for the uncertainties impactin...