JAMAR

By Bas Basuki, Mertzha Dwiputri Riediansyaf. In managing a company, the management and the board need accurate information about operational cost structures and profitability in order to help them in the decision making processes. To […] The Application of Time-Driven Activity-Based Costing In the Hospitality Industry: An Exploratory Case Study […]

By Tuan Zainun Tuan Mat, and Malcolm Smith. This study investigates the impact of changes in business environment and manufacturing technology on organizational strategy, structure and management accounting practices, and the effect of these changes The Impact of Changes in Environment and AMT on Management Accounting Practices and Organizational Strategy, Structure and Performance […]

Author: Gregory Laing Previous research on financial decision-making situations indicated that contextual aspects of financial information, such as framing, problem space and asset specificity influence the outcome. To assess the influence of these factors, an Testing the Rational Decision-Making Model through an Outsourcing Task […]

Author: Anup Kumar Saha, Shahnag Akter This paper examines the relationship between voluntary disclosure and several attributes of corporate governance using data from the annual reports of companies listed on the Dhaka Stock Exchange (DSE) in 2011. Corporate Governance and Voluntary Disclosure Practices of Financial and Non-Financial Sector Companies in Bangladesh […]

Authors: Bülend Terzioglu, Elsie S. K. Chan The purpose of this paper is to outline the issues and challenges inherent in service costing, and thus to add to the limited body of knowledge in this Toward Understanding the Complexities of Service Costing: A Review of Theory and Practice […]

Authors: Laura Márquez-Ramos, José Antonio Aparisi-Caudeli Information from the Port Authorities that make up the Spanish Port System before and after the implementation of the Balanced Scorecard has been used to analyse whether changes in The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard Approach […]

Author: 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 most significant change occurring in the information Management Accounting in the 21st Century: A Profession for which the Time Has Come […]