Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main...

The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of...

Owing to the sharp refocus among Taiwanese companies away from a product-centric approach towards a customer-centric approach, many companies have invested heavily in customer relationship management (CRM) systems. The purpose of this paper is to investigate whether such an investment generates...

The primary purpose of this paper is to investigate and ascertain the effects of integrative motivation on the willingness to participate in boycott activities. This paper uses a mail survey to examine the relationships among six constructs in a boycotting issue context, in order to explore...

This study examines the level of changes in management accounting practices (MAP) in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to...

This case study concerns a company, operating within a highly sensitive industry, which needs to adopt new planning and control procedures along with performance measures in order to ensure its long term survival. The case explores the characteristics of the UK funeral industry, and the impact...

This case highlights the differences in the profitability possible when different customers are in receipt of substantially the same product. It provides the opportunity to develop a customer portfolio, along the lines of the Boston Consulting Group (BCG) portfolio matrix, as part of a customer...