Purpose – This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use. Design/methodology/approach – In the framework, cost accounting systems structure is defined in...

Purpose – One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims to examine the nature of the Income Statement and Net Equity IFRS adjustments for a sample of companies...

Purpose – This paper aims to investigate the relationship between board of directors' independence and executive compensation disclosures transparency. Design/methodology/approach – The paper examines compensation disclosure practices of a sample of 181 firms listed on the Toronto Stock...

Purpose – This paper aims to document the interaction between ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange (GSE). Design/methodology/approach – Panel data covering a period from 2002 to 2007 for 23 firms were analyzed within the framework of...

Purpose – This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of...