Purpose – The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system of rail transport companies. Design/methodology/approach – The authors identify the distinctive features that cost accounting systems should have in order to capture the...

Purpose – The purpose of this paper is to investigate two research questions. Is internal control system (ICS) disclosure, as a monitoring mechanism, associated with the characteristics of the board of directors, particularly the audit committee as the main board committee devoted to the...

Purpose – The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system of rail transport companies. Design/methodology/approach – The authors identify the distinctive features that cost accounting systems should have in order to capture the...