Contemporary business society shows many examples of industrial customers that manage their smaller, dependent suppliers by using bureaucratic mechanisms. The restrictions these control processes put on the suppliers´ ...

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 ...

Receiving feedback from students has become a normal part of life for university teachers worldwide. This puts pressure on them from several sides and may be an influential factor that leads them to tailor their teaching ...

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 ...

The purpose of this paper is to further develop the general program of managing overflows by attending to the managing of leaks. Specifically, the paper explores efforts to manage the problem of ...