Risk management, risk determination and risk assessment have historically been dealt with explicitly in accounting, and accounting related fields of study in the areas of financial accounting, finance and audit areas. However, in management accounting, risk management has predominantly been an...

It could be argued that, without humans there is no organisation. Until now, and into the foreseeable future, machines will still require humans to design them and to switch them on. The conditions portrayed in the movie trilogy the Matrix have yet to come to fruition. Traditionally, while...

In prior chapters, a phrase something like 'without customers there is no business and no organisation' has been regularly stated in a range of forms. Oddly, the significance of this phrase is not greatly reflected in either management accounting or marketing texts and the teaching of these...

Purpose: The development of a risk-focused performance management system (PMS)planning framework for organisations undergoing externally-driven regulatory change within a constrained operating environment. Methodology/Approach: This study focuses on New Zealand electricity generators and...

The objective of this paper is to generate debate about the current status of the practice and teaching of management accounting. In order to focus that debate in moving management accounting forward, the concepts of strategy based accounting (SBA) and a strategy based value chain (SBVC) are...

In the changing and sometimes volatile world in which organisations operate and do business, management accounting and management accountants are responsible for the costing, control, and performance information that support management decision-making; the optimising of organisational performance;...

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory, political cost theory and transaction cost economics are employed in...

Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997;...

Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997;...

This study empirically examines the reasons for the slow adoption, even after the provision of incentives, of the most significant water resource and water services provisioning management initiative for urban water entities, user pays pricing policy. This is an exploratory study given that no...