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Institute of Chartered Management Accountants of Papua New Guinea (ICMAPNG)

The ICMA (Australia)’s CMA examinations have been written into the Rules of the Institute of Chartered Management Accountants (PNG), a professional body set up by statute (Management Accountants Act 2004) in the independent State of Papua New Guinea. The Rules of the Institute specifies the level of training, examinations, period of service, experience and fitness [...]

Institute of Chartered Management Accountants of Papua New Guinea (ICMAPNG)2021-01-27T15:25:56+11:00

Lao Chamber of Professional Accountants and Auditors

Memorandum of Understanding between the Lao Chamber of Professional Accountants and Auditors (LCPAA) and the Institute of Certified Management Accountants Australia (ICMA) Purpose of the MOU The purpose of the MOU is to strengthen cooperation between the two sides in professional development and professional community in Laos. Commencement, Duration and Termination This MoU shall come [...]

Lao Chamber of Professional Accountants and Auditors2026-03-13T15:23:42+11:00

Myanmar Institute of Certified Public Accountants (MICPA)

Memorandum of Understanding between the Myanmar Institute of Certified Public Accountants (MICPA) and the Institute of Certified Management Accountants Australia (ICMA) Purpose of the MOU The purpose of the MOU is to strengthen cooperation between the two sides in professional development and professional community in Myanmar. Duration of the MOU Memorandum duration is 5 years from the date of signing. Contents of the [...]

Myanmar Institute of Certified Public Accountants (MICPA)2026-03-13T15:25:00+11:00

Society of Professional Accountants of Canada (SPAC)

The Registered Professional Accountant (RPA) is a Canadian accounting designation granted by the Society of Professional Accountants of Canada (SPAC). The designation requires passing a set of four exams including Taxation, Accounting, Finance and Auditing and a completion of University or College courses set by the Society. The RPA designation is recognized by the Ontario Civil service, Ministry of Education and Training Ontario and Management Board [...]

Society of Professional Accountants of Canada (SPAC)2026-03-13T15:16:28+11:00

JAMAR Summer 2016

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents EDITORIAL Applying Disruptive Technologies to Audited Financial Statements By Janek Ratnatunga In today’s economy, both large shareholder investment groups and ordinary (retail) shareholders depend of the information provided in the audited financial statements for managing their portfolios. The problem is that Audited Financial [...]

JAMAR Summer 20162021-10-26T14:53:07+11:00

JAMAR Winter 2016

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents EDITORIAL The Accounting Delusion: Faith and Trust in IFRS Reports By Janek Ratnatunga The financial statements prepared and audited in today’s economic environment can be traced to the industrial era, or the age of the corporation (about 1850), when tangible assets such as machinery [...]

JAMAR Winter 20162021-10-26T14:45:23+11:00

JAMAR Summer 2015

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCHJAMAR Information Table of Contents EDITORIAL Disaster Financing: A Contingent Valuation ApproachBy Janek Ratnatunga and Ana SopanahThis paper sets out to value the total public financing needed to somewhat alleviate the economic, environmental and social losses of an unprecedented human disaster using a mixed-valuation method, termed ‘Contingent Loss Assessment’ [...]

JAMAR Summer 20152021-10-26T14:21:21+11:00

JAMAR Winter 2015

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information  Table of Contents EDITORIAL The Impact of New Technologies on the Management AccountantBy Janek RatnatungaFactories at home or in a small business (3D Printing); costless travel over long distances (Maglev); generators powering all energy requirements (Fuel Cells); a farm in a high-rise building (Hydroponics); driver-less taxis [...]

JAMAR Winter 20152021-10-26T14:42:29+11:00

JAMAR Summer 2014

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents EDITORIAL Business Landscaping for Strategic Advantage: Evidence from a Multi-Sector Study Authors: Themin Suwardy, Janek Ratnatunga This paper sets out to make a significant contribution to research both by introducing a quantitative approach to landscaping the intensity of industry competition, and then demonstrating [...]

JAMAR Summer 20142021-10-26T14:12:26+11:00

JAMAR Winter 2014

Winter 2014THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCHJAMAR Information Table of Contents EDITORIAL Costing Life: Air, Water and Food Author: Janek Ratnatunga Air, Water and Food, are the fundamental requirements for life to exist on this Earth. However, emitting greenhouse gases into the atmosphere is not only causing climate change, but also air pollution.  Management [...]

JAMAR Winter 20142021-10-26T14:49:51+11:00

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