The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting practices namely the ABC, the balanced scorecard and the financial and accounting benchmarking as well as the effect of the investment in information and communication technologies (...

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 ...

The adoption of western management accounting practices in China and the influences of foreign partnered joint ventures As an attempt to investigate the adoption, future emphasis and benefits derived from traditional and contemporary western-orientated management accounting practices in Chinese organisations, in particular, in state-owned enterprises and foreign joint ventures located in China,...

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...

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 ...

A great interest has been paid to the explanation of the difference in the use of the new management accounting practices between companies. In this present research, we applied the contingency theory in order to improve our understanding of the factors that may explain the use of a set of three new practices of management accounting. In particular, we examined the impact of five contingency fa...

This article reports on a study involving analysis of the Web sites of 100 accounting practices located in Melbourne, Australia, and subsequent interviews with twenty practices. This article focuses on identifying the level of e-services that they employ. In this regard, Angehrn’s virtual dimensions of Web site spaces were used to classify the various service delivery strategies adopted by the ...

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 ...

Do cultural differences deter or facilitate accounting-manipulation practices propagated across countries? While firms attempt to operate in countries that offer the best opportunities to maximize returns on their investments, their managers’ acquaintance with different practices at foreign subsidiaries generates contagion effects that eventually influence the firms’ opportunistic accounting de...