This paper examines the cost structures of 215 MFIs reported by the Microcredit Regulatory Authority of Bangladesh with a view to identify the main determinants of sustainability. MFIs in Bangladesh are an important case to study, as it is the first country to introduce an interest rate cap....

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...

Purpose: Cost behaviour literature is expanding its reach beyond developed economies; however, there is limited knowledge about its causes in emerging economies. This is an exploratory study of sticky costs behaviour determinants in Argentina, a country with periodic political and economic...

Purpose – The paper's aim is to test the usefulness of ratio analysis to predict bankruptcy in a period of stability of an emerging economy, such as the case of Argentina in the 1990s. Design/methodology/approach – Financial profiles of 22 bankrupt and healthy companies are examined and a...

This paper explains how management control systems (MCS) can be understood as made up of five distinct subsystems but why only three are relevant for joint ventures (JV). It explores the reasons that have been advanced in the academic literature to support the identification of each MCS...

Here is explored corporate governance role in privatised water companies in emerging economies. Private parts contracts are periodically renegotiated due to externalities and information asymmetries. In this context, governance mechanisms are of critical importance as illustrated in the case...

Purpose – The purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival. Design/methodology/approach – This paper draws on case study data (archival data, interviews, and site visits) collected...

Purpose – The purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival. Design/methodology/approach – This paper draws on case study data (archival data, interviews, and site visits) collected...

This study is motivated by the need to further explore judgmental bias within the balanced scorecard (BSC). The focus is not only within its use as a performance measurement tool with bonus and incentive implications (Lipe and Salterio, 2000) but more importantly with its design stages which are...

An assumption made in traditional cost accounting books is that variable costs move proportionately with revenues. Recent studies on sticky costs challenged this assumption. This study shows that sticky costs were observed in banks of Argentina, Brazil and Canada in 2004-2009. Total costs are...