Management control systems (MCSs) as formal, routine-based systems that help to maintain or alter organisational activities and guide the behaviour of a firm’s employees are in the focus of normative and empirical management accounting research. This article explores the different MCS...

While Australia leads the United States in direct stock ownership by private individuals, Australian investors perceive foreign shares as risky and question if the benefits of international portfolio diversification can be achieved by purchasing shares in multinational corporations. Attempting...

Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad...