The philosophy of Grameen (rural) banking system was invented by a maverick economist (Dr Yunus) in a tiny village of Bangladesh in 1976, with the aim to eliminate poverty and improve the socio‐economic condition of the rural poor. The bank provides loans to poor people who are unable to...

The importance of the role of management accounting (MA) in measuring emerging non‐financial performance (NFP) is increasing, especially in the service sector. However, there are a number of studies concerning NFP measures, but comparatively little is known about non‐financial MA measures in...

Purpose – The purpose of this paper is to explore the performance measurement methodology used by a real case company, namely Vanderlande Industries Ltd, for cost and progress capture for in‐house production, resale material and third party supplied material, in an effort to measure...

Emerging digital technologies and increasing interest in the computerized delivery of higher education have led to e‐learning through electronic mail, the Internet, the World Wide Web (WWW), and multimedia. Issues such as the confidence with which college faculty integrate technology in their...

The revolution in information technology and the changes in political and social environments during the last two decades have created a very competitive global market. In order to remain competitive, business organizations have focused on innovative techniques for product and process designs....

The manufacturing industry is becoming increasingly competitive. In order to remain competitive there is a need for improved inter‐organizational relations between organizations so as to improve the performance. In an attempt to improve cost effectiveness and improve quality, as well as create...

Small and medium enterprises (SMEs) play an important role in modern economies because of their flexibility and ability to innovate. In nearly every country, SMEs play a significant role in providing employment opportunities and supporting large scale manufacturing firms. However, there are not...