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...

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...

Purpose – A large number of East Asian economies have benefited from the diaspora employed in the large North American and European clusters. The diaspora acquired valuable skills, developed contacts and financial wealth. Much has been written about the professional and personal obstacles of...