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HomeJAMAR

JAMAR

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH

JAMAR

EDITORIAL Applying Disruptive Technologies to Audited Financial Statements

January 16, 2017

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

Organisational Ambidexterity and the Management Accountant: A Review

January 16, 2017

By Leon Duval Dynamic external environments and the inexorable advances in computerisation have significantly curtailed the lifecycles of many products and services. The criteria applied for supporting and controlling innovation and development are diametrically opposite […]

JAMAR

Implementation of the Activity-Based Costing Model for a Farm: An Australian Case

January 16, 2017

By Cedric Lu; V.G. Sridharan and Michael S. C. Tse Due to the unique nature of agricultural production, costing of agricultural products presents a major challenge to the management of farms and other organisations that involved […]

JAMAR

CEO-Family vs. CEO-Nonfamily: Who is a Better Value Creator in Family Business?

January 16, 2017

By Santi Yopie and Iskandar Itan This study aimed to determine the effect of corporate governance on firm value of family companies listed in the Indonesia Stock Exchange (IDX). Family business Independent variables used in this […]

JAMAR

PRACTICE NOTE Maturity of Cost Management Systems in Organisation

January 16, 2017

By Rajendra Patil and Anil Kshatriya Cost accounting is generally viewed as a manufacturing industry specific function. The service industry gives lesser emphasis on the adoption of mature cost management systems. Business managers across industries tend […]

JAMAR

RESEARCH NOTE A Framework for Auditing Management Control Systems and its Application in a Public Organisation

January 16, 2017

By Mohammad Moshtari and Ali A. Ghaemi The goal of applying a Management control system (MCS) is to help an organisation in implementing its objectives and strategies efficiently and effectively. A MCS ensures the congruence between […]

JAMAR

TECHNICAL NOTE Cash Flow and the Consistency Principle in Working Capital Management Calculations

January 16, 2017

By Hakim Lyngstadaas and Terje Berg. The consistency principle when estimating cash flows states that the net present value of the discounted cash flow should be the same, even when using different estimation methods and techniques. […]

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Recent Posts

  • Five ways to reboot your organisation and develop diverse leaders
  • 1 in 4 business leaders don’t have a succession plan for top roles
  • Banking reforms could make the UK a sustainable finance hub, but also threaten financial stability
  • Reports Presented at AGM 2022
  • Frontiers of Accounting Symposium 2022
  • Sri Lanka Graduation Ceremony 2019-2022 of ICMA (Australia & New Zealand)
  • Indonesia Events and Activities
  • Premier Management Accounting Bodies In Thailand (TFAC) And Australia (CMA ANZ) Sign Collaboration Agreement
  • Empire-building corporate leaders and their toxic companions
  • Global risks become reality

UPCOMING EVENTS

February 18, 2023

CMA Program Workshop organised by Academy of Finance, Sri Lanka.

March 11, 2023

Sixth CMA Global Zoom Program in Strategic Cost Management & Strategic Business Analysis, Syme Business School, Australia. (Online).

Upcoming Events

  • CMA Program Workshop organised by Academy of Finance, Sri Lanka. 18 February 2023
  • Sixth CMA Global Zoom Program in Strategic Cost Management & Strategic Business Analysis, Syme Business School, Australia. (Online). 11 March 2023
RECOGNISED PROVIDER INSTITUTIONS (RPI)
  • Academy of Finance, Sri Lanka
  • Academy of Management Accountancy, Nepal
  • AFA Research and Education, Vietnam
  • Blue Globe Inc, Japan
  • Business Sense, Inc. Philippines
  • CMA Australia, Bangladesh
  • HBS for Certification and Training, Lebanon
  • Institute of Professional and Executive Management, Hong Kong
  • IPMI (Indonesian Institute for Management Development), Indonesia
  • New Zealand Academy of Management, New Zealand
  • PT Angka Bisnis Indonesia (Business Number Consulting), Indonesia
  • Ra-Kahng Associates Ltd, Thailand
  • Segal Training Institute, Iran
  • Smart Education Group, UAE
  • STRACC Learning LLP, India
  • Wharton Institute of Technology and Science (WITS), Australia
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The Content of this eMagazine has been contributed by members of ICMA for the exclusive use of other ICMA members for their educational and professional development.

The ICMA hosts this magazine as a ‘creative marketplace’ bringing together content provider members who upload interesting articles they have come across that they believe that other management accounting professionals would like to peruse for their educational and professional development. As a ‘creative marketplace’ On Target is protected by the Digital Millennium Copyright Act.

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