A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed ...

Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional player...

Knowing the defects in financial accounting management and putting forward corresponding strategies are helpful to improve the level of financial accounting management of enterprises. This paper discusses the defects in financial accounting management of construction enterprises, establishes financial risk prevention system, and explores corresponding strategies. It is shown that the establishm...

Healthcare organizations are actually facing a paradoxical situation where resources are decreasing just as and costs and demand for services are increasing (Callahan, 1999). The economic and financial crisis has also had an important impact on the healthcare sector. Available resources have decreased, while at the same time costs as well as demand for healthcare services are on the rise (Mlado...

This study examines the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support Management Accounting in Hong Kong public hospitals. The research attempted to identify how the interactions of these antecedents helped to achieve Intranet User Information Satisfaction (IUIS) and thus efficiency of M...

Modern features of chaotic structuring economy, which implies openness, uncertainty, dynamism and self-organization and fundamentally new requirements of the Information Society, require the creation and study of new approaches to management accounting in informational aspect. In general, modern management accounting should be able to form and provide information including not only existing but...