Cost and management accounting practices (CMAP) are highly researched area in practical accounting with multi-dimensional considerations. Such considerations come from the intuition of the researchers affected by the internal and external factors generated from contingency framework. CMAP have...

Insurance industry has got some certain characteristics that are uncommon in other types of industries. Thus, the financial disclosure pattern is also different for insurance companies. Again, accounting standards, rules, laws and other prescriptions are very much divergent in this area....