The objective of this research is to review and synthesize the existing literature on the quality of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review (SLR) approach was used by adopting (170) articles in this field published from (2015) to (2023) and obtained...

This study explores the complex interactions that exist between corporate social responsibility (CSR), risk management quality, corporate sustainable performance (CSP), and the moderating role of environmental uncertainty. Grounded in resource-based view theory, a cross-sectional field survey...

This paper proposes a novel method to estimate productivity and quality at the firm-product level, together with transformation function and demand parameters. The method relies on firm optimization conditions to obtain a one-to-one mapping between observed data and unobserved productivity and...

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...

Purpose - The coronavirus disease (COVID-19) pandemic generated a worldwide financial crisis by impacting several links of the supply chain, however companies can take advantage by quantitatively measuring the disruptive impacts. Design/methodology/approach - This study sought to develop the...

Background: Kaizen is a very important continuous improvement technique; however, measuring kaizen results/benefits have not been clearly and comprehensively addressed by the literature. Objectives: This paper aims to propose a kaizen measuring system by integrating a Balanced Scorecard (BSC) and...

Background: A noteworthy attempt has recently been made to extend the same or analogous evaluation criteria traditionally employed in natural and technical sciences to social sciences and humanities domains. However, this endeavor has sparked considerable reactions among researchers, leading to...