This paper examined the institutional constraints in marketing accountancy services Nigeria. It was established that are many, and they include provided by accountants other than statutory audit. In view of fact providers these professionally qualified accountants, there must be some competition among them, leading to intense activities. However, this found professional bodies, particular, Inst...

In response to the changing terms of competition in business, traditional accounting is becoming AIS – a growing subdiscipline of IS. Visionaries see accounting of the future as primarily an IS discipline as the field changes into a technologydriven information system profession. The challenge for accounting education is to keep pace with the transformation of the profession. This study uses da...

The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management account...

Commodity acquisition is one of the most critical tasks in a firm especially for an accountancy department. Because of imprecise and uncertain product requirements, firm accountants have to make their best effort at this stage. Determining the most critical criteria for commodity acquisition process is a vital means for a firm to balance its limited budget. Therefore, firms have used different ...