This research aims to identify effective management accounting information system’s characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based...

Stakeholders’ increased concern for environmental sustainability has resulted in many firms placing greater emphasis on environmental performance management. Creditors are often major corporate stakeholders and as such when evaluating firms’ applications for debt financing examine how the...

Relational capital represents the information and knowledge embedded in relationships external to an organisation. It is about the information flow and sharing between the organisation and its external stakeholders. The primary goal of this paper is to report preliminary findings collected from...

Based on information technology adoption theories and considering Chinese cultural characteristics, this article proposes a user centric IT/IS evaluation model composed of three determinants, namely perceived usefulness, perceived ease of use, and perceived fit, for investigating the...

Much research has been conducted on the influence of rock burst mechanisms and temperature on the mechanical properties of hard rock while research on the effect of temperature on rock bursts is scarce. Therefore, this paper focuses on Rock Burst Proneness Index tests and acoustic emission (AE)...

The third industrial revolution, combining Internet technology with globalization, produces an increasingly complicated e-business environment. There is no wonder that skew distributions, a striking empirical regularity in the hypercompetitive digital economy, have attracted the attention of...

The dynamic performance is a very important evaluation index of proton exchange membrane (PEM) fuel cells used for real application, which is mostly related with water, heat and gas management. A commercial PEM fuel cell system of Nexa module is employed to experimentally investigate the dynamic...