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 [...]

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’ [...]

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 [...]

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 [...]

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 [...]

Summer 2013  THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR InformationTable of ContentsEDITORIAL Management Accounting in the 21st Century: A Profession for which the Time Has Come By Garry Marchant The 21st Century has seen the emergence of the information age and the resulting economy driven by knowledge as a source of competitive advantage. Critically [...]

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents EDITORIAL Green Marketing and Misleading Statements: The Case of Saab in Australia Authors: Paul Sergius Koku, Janek Ratnatunga This paper is a case study that provides an overview of The Deceptive and Misleading Advertising laws. It focuses on the case brought against GM [...]

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents Ivory Towers and Legal Powers: Attitudes and Behaviour of Town and Gown to the Accounting Research-Practice Gap By Janek Ratnatunga This paper explores the perceived gap between accounting research and practice by, both 'attitudinally' and 'behaviourally', determining if accounting research: (1) has failed [...]

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents. Determining The 'Plus' In Cost-Plus Pricing: A Time-Based Management Approach By Reinaldo Guerreiro, Edgard B. Cornachione Jr.and Carlos Roberto Kassai This study focuses on methods for determining the contribution margin in cost-plus pricing (CPP).The key assumption is that, in manufacturing companies, the use [...]

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH JAMAR Information Table of Contents Refining Measures to Improve Performance Measurement of the Accounts Receivable Collection Function By Philip Leitch, Dawne Lamminmaki Accounts receivable management is an important facet of financial management. The average collection period and aging schedule are two widely used gauges of accounts receivable collection [...]