During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the...

Since there are so few controls over detecting and preventing faculty misconduct, one of the most common ways in which it is discovered is through student reports (in other words, whistleblowing). Given the importance of student reports in bringing to light faculty’s ethical lapses, this paper...

Purpose – The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance...

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...