Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK. Design/methodology/approach – A cross case analysis of the observations emerging from each of six case...

Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and...

The use of non-financial performance measurements (such as quality, delivery and customer satisfaction) has received a lot of attention from practitioners and academics over the last two decades in developed countries. This research project is an exploratory study in Libya to investigate the use...

This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted...

Recent studies report the increasing use of non-financial performance measurements (NFPMs) such as quality, customer satisfaction, delivery and flexibility. In an attempt to understand the NFPM phenomenon, the researcher conducted a programme of research in service companies of the Gulf...

This study aims to extend and update the limited research on the audit expectations gap in Saudi Arabia by providing a more comprehensive analysis of the perceptions of auditors, preparers and users of the financial statements. Recent developments have been included in the context of this...