This study investigates the perceptions of estate agents regarding the decision making behaviour of property investors in Kenya using behavioural finance theories. The study uses a survey questionnaire to collect data targeting all the 155 real estate agents within the Nairobi district who are...

Purpose –This study aims to examine the factors influencing the quality of corporate governance in South Africa (SA) and Kenya. Firm-level variables including performance, firm size, leverage, investment opportunities and audit quality were identified from the corporate governance literature....

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are...

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are...

Market regulators, commissions and accountancy bodies have recommended the establishment of audit committees as an important step in improving corporate governance. In 2002, the Kenya Capital Markets Authority required all listed companies to establish audit committees. This study examined: 1)...

This study investigated the skills that are considered necessary in an accounting career and the factors that influence the career choice of accountants in an emerging economy. Using a sample of 643 accountants, the study established that contribution to personal development and society and...

This study reports on a survey that investigated changes in management accounting and control systems in 31 Canadian manufacturing companies. Six variables that may influence changes in management accounting and control systems are identified from contingency theory literature. The findings...

This paper examines the cost structures of 215 MFIs reported by the Microcredit Regulatory Authority of Bangladesh with a view to identify the main determinants of sustainability. MFIs in Bangladesh are an important case to study, as it is the first country to introduce an interest rate cap....

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...