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Cost Accounting Perspectives
The primary objective of cost accounting is to generate and provide business information to support decision-makers. Manufacturing encompasses a...
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Cost Accounting in Supply Chains
This chapter focuses on cost accounting, which is often considered the “multi-purpose tool” of any management accountant. The information that is...
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Cost accounting practices in SMEs: liability of age and other factors that hinder or burst its implementation in turbulent years
This study aimed to investigate the level of cost accounting (CA) implementation in small- and medium-sized enterprises (SMEs). CA is a management...
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Accounting Information Systems Development
This chapter examines the importance of accounting information systems development, in particular the need for a cohesive accounting information...
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Accounting Practices
This chapter begins with a brief history of the double-entry accounting system used widely today. The system for kee** financial records was...
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Accounting Information Systems Audit
This chapter explores the underpinning rationale of an audit—in particular accounting information systems audit and evaluates the role of the...
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Diffusion and Penetration of Fair Value Accounting
In Japan’s postwar economic development, bank financing played an important role in supporting corporate activities, and as a result, direct equity...
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Global Unification of Accounting Standards
This chapter examines the development of accounting standards in Japan in recent decades from the perspective of performative institutional change....
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Responsible Financial Accounting Strategies
This chapter aims to increase awareness of the importance of responsible financial accounting in Africa and contribute to the broader discourse on...
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The effect of Porter’s competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices
This study examines the effect of the intensity of competitive forces on organisational performance and competitive advantage and the moderating role...
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Using Accounting for Managing Cultural Heritage
How does accountingaccounting contribute to the managementmanagement of cultural heritagecultural heritage? In cultural organizationscultural...
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Sustainability Accounting and Reporting
Conventional accounting measures, plans and monitors an organisation’s finances. It tends to concentrate on stakeholders (internal and external) with...
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Division of Accounting
This chapter describes what staff members at KUBS in the accounting discipline have achieved with regard to research and education from the inception...
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Integrating Blockchain Technology into Accounting Curricula: A Template for Accounting Educators
This paper provides a guidance note to accounting educators seeking to incorporate applications of blockchain technology (BT) into accounting...
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Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a develo** economy perspective
This paper aims to analyse the quality of green accounting disclosure and provide insight into the perceptions of corporate insiders and academics...
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Taxation in Accounting
Taxes are a substantial and relevant part of accounting. They impact on the balance sheet as assets and liabilities. They can be assets if there is a...
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Rejuvenating human resource accounting research: a review using bibliometric analysis
The current study attempts to map the intellectual structure of Human Resource Accounting to understand the research gaps and future trajectories....
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Applications of the levelized cost concept
Levelized cost is a life-cycle cost measure that aggregates investment expenditures and operating costs into a unit cost figure. So far, most...
