Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach – Based on the MAS dimensions defined by Chenhall and Morris, a...

Purpose – The purpose of this paper is to examine how the Buddhist and Hindu people in non‐Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...

Purpose – This study aims to explore the influence of corporate governance (CG) on non‐board business unit (BU) managers in relation to its perceived effects on managerial/organizational outcomes. Design/methodology/approach – Following the recent implementation of the CG code in a...

Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Purpose – This study seeks to explore the financial priorities, financial planning and control practices in locally‐established voluntary organisations (LVOs) in a developing country context. Design/methodology/approach – Two data collection methods are used to gather views from the LVO...

Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Purpose – The purpose of this paper is to examine how the Buddhist and Hindu people in non-Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...