The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the quot;traditional cost accounting approachesquot;. The enthusiasm for new management accounting techniques has often driven the attention to the technical...

In this era of intense competition on price and quality, attention is shifting from standardization to customization of products and services. The traditional costing method has become obsolete because various costs especially overheads are incorrectly allocated to products or services. Thus,...

Numerous (high-tax) countries presume that multinational firms use their transfer-pricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules which limit the scope of transfer-price...

Implementing Decision Support System (DSS) for the management by budgets has become one of the top priorities for the vast majority of today's organizations. This system represents a powerful tool for planning and controlling in the managerial activity. The new technologies for Business...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....

Organizations are often facing the problem of determining the degree of investment in building information links with their suppliers and buyers to reduce costs, lead times, and quality problems, improve timely customized delivery, increase asset utilization and improve corporate profitability....

An increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which would ultimately impact on financial performance. The study focuses on the implementation of one such innovation (TQM)...

Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...