Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on...

Purpose – The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions....

Purpose – The purpose of this paper is to explore whether there is any difference in the management accounting systems (MAS) of conventional and Islamic Financial Institutions (IFIs) in Malaysia. Design/methodology/approach – The paper was based on a survey of 45 conventional and IFIs listed...

Purpose – Prior studies mostly investigate initial shopping intention in developed countries. The purpose of this paper is to sketch and determine the impact of perceived usefulness (PU), perceived ease of use (PEOU), perceived value (PV), trust (TRT), perceived risk (PR), privacy concern...

Purpose: The purpose of this paper is to develop an integrated conceptual framework of total quality management and corporate social responsibility. Design/methodology/approach: This study is based on stakeholder theory, which stresses the satisfaction of all stakeholders. Therefore, companies...