This paper derives an actionable model that serves as a basis for cost variance analysis to support the pursuit of environmental and traditional financial goals within a decentralized organization. The model identifies two distinguishable departures from optimality. The first consists of what...

Cover -- Title Page -- Copyright -- Preface -- Contents -- I. Business Leadership and Ethics -- Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church -- Introduction -- The Church -- The People -- General Financial Processes -- The Circumstances -- Case Questions -- Endnotes...

Lawson et al. (2014) provides a conceptual framework for accounting education that suggests all accounting professionals (and therefore our students) can best add value to the organizations that employ them by integrating diverse professional competencies. Left unanswered, however, is a detailed...

Purpose This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia. Methodology/approach The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings...