established, accounting for the ensuing activities of those functions traditionally proceeds on the basis of a sharp dichotomy … external “wing” of accounting is subject to mandatory audit; this article explores the idea of extending this to the internal … “wing”. Conceptually the idea does not seem preposterous but compelling. The two wings of accounting constitute not a …

accounting practices, the “unbundling” of products for cost management purposes, and the practice of increasing the number of …

its current cost accounting system. Design/methodology/approach – An empirical survey via questionnaires was conducted … the possibility of future ABC adoption is related to the degree of satisfaction from the currently used cost accounting … accounting system in comparison to ABC supporters. We also report the characteristics of companies that still have complete …

. Originality/value – The originality of the study is based on the assumption that cost accounting theory does not offer an …

such procurement requirements as cost accounting standards, cost limitations and cost exclusions as outlined in the Defense … control review. While contractors maintain costly accounting systems for the sole purpose of reporting to the Government …

lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international …

lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international …

Purpose – The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS … end of March 2006. Findings – Implementation of IFRS had a significant impact on financial position and reported … number of companies with material negative changes is identified, suggesting that transition to IFRS and the fair value …