In late 1997 much of the Asian region experienced a major economic downturn. Such 'hostile' economic conditions can give rise to external pressure on corporate managers. Managers may react to this pressure by changing accounting policy choice. In the context of high external pressure what might...

This study aims to determine whether different perceptions of ethnicity, gender and qualifications(academic background) of the learner provide an explanation of teaching performance. Perceptions determine interpersonal behaviour (including communication and motivation) and the way learner...

The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of...

Owing to the sharp refocus among Taiwanese companies away from a product-centric approach towards a customer-centric approach, many companies have invested heavily in customer relationship management (CRM) systems. The purpose of this paper is to investigate whether such an investment generates...

The primary purpose of this paper is to investigate and ascertain the effects of integrative motivation on the willingness to participate in boycott activities. This paper uses a mail survey to examine the relationships among six constructs in a boycotting issue context, in order to explore...

This study examines the level of changes in management accounting practices (MAP) in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to...