There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management accounting sophistication. We examine the impact of a range of potentially contingent variables on a broad...

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. research informants are administrators members study found that planning, collection, distribution reporting was carried out simultaneously at night every 15th month AD in different locations with balance policy less than two hundred fifty...

This paper is based on the findings of a questionnaire survey conducted on large manufacturing firms in Australia and Japan during 1997. The results of the survey have revealed a number of important differences between the two countries. For example, while management accounting practices of the Australian companies place an emphasis on cost control tools at the manufacturing stage, those of the...

Key conclusions • The emphasis on management accounting in SMEs tends to be on control information rather than aiding decision-making; there is a tendency to make decisions without adequate, or indeed any, financial information or analysis; • In smaller enterprises, the management accounting is often undertaken by the owner-manager/entrepreneur, resulting in significant opportunity costs. Where...

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Management practices, such as tillage, crop rotation, and N fertilization, may affect net global warming potential (GWP) and greenhouse gas intensity (GHGI), but their global impact on cropland soils under different soil and climatic conditions need further evaluation. Available global data from 57 experiments and 225 treatments were evaluated for individual and combined effects of tillage, cro...