Transfusion services in England provide a joint platelet product and a more costly, but better quality, non-joint alternative. Unfortunately, management is unsure of the optimal manufacturing balance between the two because, for reasons of accounting expediency, all joint costs are allocated to...

With the implementation of the Affordable Care Act (ACA), access to insurance and coverage of preventive care services has been expanded. By removing the barrier of shared costs for preventive care, it is expected that an increase in utilization of preventive care services will reduce the cost...

The current research aims towards the development of a multi-approached theoretical framework that will facilitate the understanding and explanation of management accounting change process experienced within organizations. Such a framework will constitute the fundamental tool in order for the...

The aims of this study are to investigate the Corporate Social Responsibility (CSR) reporting practices of the listed banking companies in Bangladesh and explore the potential effects of corporate governance and company specific characteristics on CSR disclosures. The study conducted a content...