The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

In this paper, we develop an integrated cost-benefit analysis framework for ozone and fine particulate control, accounting for variability and uncertainty. The framework includes air quality simulation, sensitivity analysis, stochastic multi-objective air quality management, and stochastic cost-benefit analysis. This paper has two major contributions. The first is the development of stochastic ...

banks play important roles in promoting national development. in order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. in nigeria, the statement of accounting standards (sas), companies and allied matters act (cama) and the central bank of nigeria’s directives and regulations provide guidelines to banks in ...

Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done manually in batch mode could be done continuously and on-line. We discuss the use of intelligent Internet agents as a way of changing and expanding audit practices in the virtual world. A quality/service framework is presented that sugg...

Differentiated Services (DiffServ) are not yet fully adapted and integrated with mobile environments, especially when Mobile IP [7] is used as the mobility management protocol in the Internet. When a mobile node visits a foreign network and requests services based on Service Level Agreements (SLAs), the DiffServ Internet Service Providers (ISPs) must care about how to charge the mobile user. In...

Universities are being placed under increasing pressure to produce employable work ready graduates who are able to cope in a rapidly changing work environment. This has resulted in universities offering their undergraduate students the opportunity to gain business acumen and real world experience by undertaking work-integrated learning (WIL) as part of their learning. This paper proposes a thre...

Beale and Cole is a company that was experiencing significant levels of growth in its business. However, its existing operational practices and ICT infrastructure were incapable of efficiently sustaining their level of growth. A thorough analysis of the operational systems was carried out covering both the manual systems and those supported by its computerised accounting system. A number of ben...

Discounted-utilitarian welfare, the commonest social objective studied by economists, is the basis for the theory of green accounting in terms of social utility. Sustainability is a different type of social objective. Consequently, green accounting as derived in many empirical models is not appropriate for studying sustainability. Maximin is a consistent foundation for the analysis of sustainab...

The services offered by Internet Data Centers involve the provision of storage, bandwidth and computational resources. A common business model is to charge consumers on a pay-per-use basis where they periodically pay for the resources they have consumed (as opposed to a fixed charge for service provision). The pay-per-use model raises the question of how to measure resource consumption. Current...