This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

In the absence of clear and acceptable measures for outcomes, the budget is probably the most important managerial tool for nonprofits. Nevertheless many nonprofits operate without a budget at all, or with a limited version of a budget that is used solely for fundraising with no managerial role....

The aim of this paper is to justify the need of introduction an uniform practices in the disclosure of non-financial information by enterprises in the wood-based industries in order to achieve sustainable growth and development. Based on a critical analysis of existing research in this area and...

Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. Management accounting is a classical business support activity that contributes to the business organization value chain. Can this value...

Working Capital Management (WCM) plays a significant role in the successful operation of businesses due to its significant effect on corporate profitability and liquidity. This study empirically examines the impact of working capital management on the performance of non-financial firms in Ghana....

Relying on more recent data spanning 2007-2016, this paper investigates the impact of working capital management (WCM) on dividend policy of listed non-financial firms in Ghana. Specifically, the study assesses the effect of cash conversion cycle (CCC), days inventory outstanding (DIO),...

This paper investigates bank earnings management using loan loss provision (LLP). The paper examines income smoothing which is a type of earnings management. It compares the income smoothing behaviour of banks in the UK, France, South Africa and Egypt. The findings show that bank income...

This paper examines whether African banks audited by a Big 4 auditor use loan loss provisions for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management. Using bank data from 21 African countries from...

Implementing Decision Support System (DSS) for the management by budgets has become one of the top priorities for the vast majority of today’s organizations. This system represents a powerful tool for planning and controlling in the managerial activity. The new technologies for Business...

This article tries to identify factors that determine the quality of the accountancy system in Small and Medium sized (SMS) of Mbanza-Ngungu. It also analyzes the structural and behavioral contingency factors likely to influence this system. To achieve this goal, an investigation was carried out...