A number of recent influential reports have identified off balance sheet financing as an important factor in the build up of systemic risk in the banking and finance sector during the period leading up to the Global Financial Crisis. The Basel Committee on Banking Supervision reacted to these...

Technological change, competing product introductions, and shorter product life cycles are often regarded as having made product life cycle cost analysis a significant factor contributing to the performance of manufacturing and marketing departments. Research consensus indicates that the ability...

Empirical evidence suggests that competitive advantage is of considerable importance to organizations as global competition, extensive changes in technology, and customer demands intensify. However, little work has been done in the management accounting arena to identify critical organizational...