The use of non-financial performance measurements (such as quality, delivery and customer satisfaction) has received a lot of attention from practitioners and academics over the last two decades in developed countries. This research project is an exploratory study in Libya to investigate the use...

The impact of oil price changes on the demand for (and the supply of) the output of the oil and gas industry suggests that increased knowledge about the nature and effect of crude oil price movements is likely to be of interest to most institutions and organisations in the global economy. The...

This thesis reports the results of more than three years research into the income management practices of UK companies. It reviews the relevant research literature, analyses the theoretical issues which underpin the empirical investigation, derives a testable hypothesis and conducts a...

The oil sector and the choice of accounting system in Libya are very important factors that have the potential to affect Libya's economic development. Revenue from the oil sector forms the bedrock of Libya's economy and the accounting system used to report the performance of the oil sector...

This study was undertaken to shed light on certain key issues affecting the Indonesian petroleum industry, namely (1) the role of Production Sharing Agreements(PSAs) in developing the Indonesian up-stream petroleum sector over the last 30 years; (2) the use of accounting-based control mechanisms...

Purpose – One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims to examine the nature of the Income Statement and Net Equity IFRS adjustments for a sample of companies...

Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...