Culture may be defined as ‘the collective programming of the mind which distinguishes the members of one human group from another’. Each human group shares its own social norms, consisting of common characteristics, such as a value system which is adopted by the majority of constituents....

Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have shaken the business world over the last decade. After numerous studies, it is concluded that the main reason of this scandals have been especially the unethical conduct of...

Due to rapid population growth and industrialization environmental problems has increased. So, businesses have social responsibility with regard to protection of the environment. Besides social responsibility, due to some legal regulations businesses use environment like an production input and...

The role of management accounting in improving the efficiency of business entities management has been described in literature repeatedly. The positive side associated with its use has long been known and the creation of new tools of management accounting only strengthens it. However, so far the...

Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, recordkeeping and filing requirements upon...

Managing a company is conditioned by many factors. Among them there are ecological factors closely associated with the consumption of natural resources in the production and the capacity of the natural environment . Depletion of natural resources, constantly progressing environmental degradation...

The emergence and the rapid adoption of social media in recent years have led to the political, economic and social changes. The recent political upheavals in several countries from the Middle East, Eastern Europe to Southeast Asia have sparked an interest for the participants to use...

As a result of globalization, the financial relationships have increased between countries, markets have became integrated, investors have an opportunity to make profitable investments which will bring highest return wherever they want and also internet banking and electronic banking...

The range of information for the effective management of the enterprise is increasingly exceeding the competences of persons employed in the economic entities and thus it becomes necessary to use outside specialized services. In the financial sphere, this is due to situations such as the one...

Globalization trend that spreads widely in the world of economical and technological development has provided many values to be shares at international levels, by removing the borders of the countries. In the globalised world, changes happen in activities of companies as in many fields with the...