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 […] EDITORIAL Applying Disruptive Technologies to Audited Financial Statements […]
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 Organisational Ambidexterity and the Management Accountant: A Review […]
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 Implementation of the Activity-Based Costing Model for a Farm: An Australian Case […]
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 CEO-Family vs. CEO-Nonfamily: Who is a Better Value Creator in Family Business? […]
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 PRACTICE NOTE Maturity of Cost Management Systems in Organisation […]
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 RESEARCH NOTE A Framework for Auditing Management Control Systems and its Application in a Public Organisation […]
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. TECHNICAL NOTE Cash Flow and the Consistency Principle in Working Capital Management Calculations […]