Purpose - This paper examines the evolution of costing process during the past thirty years. More specifically, the technological developments that have affected industrial firms are analysed, focusing on the type of production and the innovations that have been developed and affected costing...

Purpose: This study sought to determine the influence of strategic physical resources on performance of small and medium manufacturing enterprises in Kenya. Anchored on the Resource Based View (RBV) theory the study adopted positivism research philosophy descriptive and causal-effect research...

Purpose: The main aim of the study was to determine the moderating effect of intellectual capital on the relationship between ERM risk structure practices and organizational performance of state corporations in Kenya. This study was guided by dynamic capabilities theory which attempts to explain...

Purpose: In nowadays economy, the role of Small and Medium Enterprises (SMEs) is continually increasing as they represent the primary source of employment, economic development, poverty alleviation, new product development, and innovations. The SMEs' growth depends mostly upon its internal...

Purpose: The main aim of the study was to determine the effect of income smoothing and CSR disclosure whether it affects market performance which is divided into 3 aspects, namely market response (CAR), market risk (SD), market value (MVE) in manufacturing companies in Indonesia. This study uses...

Purpose: The importance of the financial cycle has become a central point of consideration for policymakers since the 2007-08 financial crisis. This study aimed to construct and characterize the aggregate Australasian financial cycle. Design/methodology/approach: To construct the aggregate...

Purpose: The main aim of this study was to determine the intrinsic factors (total equity, trade receivable turnover, working capital turnover, long term debt, current ratio, debt to total assets ratio, debt to equity ratio, net sales revenue trend, total operating revenue trend, shareholders'...

Purpose: Corporate governance in essence is designed to lead to economic growth. Nevertheless, despite placing great emphasis on promoting corporate governance practices over the years, countries in Sub-Saharan Africa (SSA) have so far achieved insignificant or no economic growth. This, however,...

Purpose: This is a critical review of the empirical literature on earnings management ethicality and its application in public sector organizations in the Kenyan context. Design/methodology/approach: Semi-systematic review approach and thematic/content analysis technique were utilized in forming...