In recent years factors which may influence firms´ decisions to adopt target costing have been presented in the literature. These studies generally argue that target costing adoption rates positively correlate with the ...

Purpose - The purpose of this paper is to investigate the association between annual report human capital disclosures and human capital management practices. Methodology - The paper used two sets of data. Disclosure ...

Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into ...