Purpose – The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk...

Many studies have been conducted to investigate the effectives of the BSC in organisations. It is observed that many organisations adopt different perspectives suitable for their functions in line with their vison, mission and strategic themes. Some reseachers have highlighted its relevance to...

Many studies have been conducted to investigate the effectives of the BSC in organisations. It is observed that many organisations adopt different perspectives suitable for their functions in line with their vison, mission and strategic themes. Some reseachers have highlighted its relevance to...

Direct relationship between corporate social responsibility (CSR) and firm performance has been examined by many scholars, but this direct test seems to be spurious and imprecise. This is because many factors indirectly influence this relation. Therefore, this study considers sustainable...

Strategic investments such as flexible manufacturing technology yield benefits to a company beyond the immediate cash flows. These strategic benefits can be captured, to some degree, using real option valuation techniques. However, real option models presume these can be identified and evaluated...

Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably...

Probably more surveys have been undertaken on the use of capital budgeting techniques than on any other accounting and finance topic. Despite the many surveys a number of issues remain unresolved. The surveys have consisted of a sample of either very large or very small companies and...