By Davood Askarany, Alexander William, Franklin-Smith Time Driven ABC (TDABC) which tries to address some of ABC’s shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the […] Cost Benefit Analyses of Organic Waste Composting Systems through the Lens of Time Driven Activity-Based Costing […]
By Ertambang Nahartyo an Intiyas Utami This study focuses on the mitigating effect of group interaction using a group support system (GSS) and a leadership style on individual self-interest in a resource allocation setting. Using Altering Rationality: The Impact of Group Support Systems and Style of Leadership […]
By Chan Lyu, Desmond C.Y. Yuen, Xu Zhang, Nini Zhang This paper studies the relationship between IFRS adoption and real activities manipulation, and investigates whether IFRS reduces earnings management and improves the quality of accounting The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China […]
By 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 its applicability using Business Landscaping for Strategic Advantage: Evidence from a Multi-Sector Study […]
Female CEO numbers fell in 2013 CEOs appointed internally generate biggest shareholder returns Women CEOs comprised almost half government board appointments in 2012-13 Strategy&’s 14th annual study of chief executive succession in the ASX-200 has Through the glass ceiling and off the cliff […]
In addition to the record amounts financial services organisations are spending on implementing both global and national regulations, Deloitte Access Economics calculates that most organisations are costing themselves twice as much complying with their own Imposed and self-imposed rules cost the finance sector millions in profits and productivity […]
by Caroline Stockman. Today more than ever, successful interaction with one’s Board is critical. For instance, requirements such as Sarbanes Oxley demand the interaction of the CFO with the Board. If the CFO cannot clearly How to Improve Your Communication and Become a Marketable CFO […]