This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The … objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to … a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation …

then addressed by the Accounting and Auditing Organization of Islamic Financial Institutions [AAOIFI]. There exist … differences as well as similarities under both regimes of accounting [conventional and Islamic]. As in many countries, relevant … changes in laws for application of Islamic accounting are yet to be made, hence Islamic Financial Institutions [IFIs] in those …

examine when the accounting process can contribute to financial acceleration. Given a small change in aggregate capital stock …, the economy may respond with large readjustments in accounting policies, prices and investment activity. A neutral … accounting system, defined as a policy that does not distort decision-making, is optimal when capital is abundant but, after a …

disappointing accounting result. This paper restores its appropriate position. It divides the business decision into two parts. The …