The primary aim of the paper is to indicate the effects of e-business on the costs of supply chain activities. The empirical data have been collected through a case study in one b-2-b wholesaler company. To be able to analyse the cost effects of e-business solutions in a logistic chain, it is an...

The call for disclosure of non-financial information has grown in response to the aware-ness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of non-financial disclosures of governance and corporate social responsibility...

This study offers empirical evidence of the principal top management styles in the emphasis of multiple forms of controls. In particular, it analyzed the principal styles in how top managers emphasize financial, nonfinancial and selected behavioral (action accountability) controls in the...

This study explores how the determinants of financial, nonfinancial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analyzed: extent of geographical dispersion, decentralization and perceived environmental...

This study investigates the association between the accuracy of revenue forecasts and the accounting activities of budget preparation and internal accounting report preparation. While both budgets and internal reports are widely used, empirical evidence concerning their influence on the...

This article investigates the co-relationship of operating performance with implementation of ERP system in listed companies. The descriptive statistics reveals that the operating performance of ERP companies in 2003, that ROS, ROI, ROE and ROA regarded as companies' operating performance index...

A perplexing yet persistent empirical finding is that individuals assess probabilities in words and in numbers nearly equivalently, and theorists have called for future research to search for factors that cause differences. This study uses an accounting context in which individuals are commonly...

This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to understanding ICR practice as well as eliciting the barriers that might impact the development and implementation of IC indicators in Egyptian setting. The study is an...

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MDamp;A). These disclosures are provided to investors without a definition of the weaknesses to be...

In this chapter, we review the use of TCE in the study of interfirm relationships. An extensive literature in economics and business strategy delves into interfirm governance choices. In our review, we focus on accounting and non-accounting studies to assess how TCE has contributed and can...