The appreciation of the performances of the enterprise are made, as a rule, by ways of indicators which are of accounting type, the result of financial exercise, profit or loss, being mostly used. This result can be determined differently, according to approaches of patrimonial, economic or...

As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting. In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional...

Strategic cost management is deliberate decision-making aimed at aligning the firm's cost structure with its strategy and optimizing the enactment of the strategy. Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the...

As a business school activity, grading is understood to include the process of making judgments about the knowledge or lack of it among students. Generally a domain of faculty, grading has always been a big issue both among faculty and students, and also at the institutional level. Based on a...

Business ethics is the application of ethical principles to manage complex dilemmas. Business ethics asks, quot;What is right and wrong and good and bad?quot; in business transactions. Ethical solutions may have more than one, or no quot;rightquot; alternative (Yalcin et al., 2000). In this...

The term quot;strategic management accountingquot; has been in the management accounting literature for more than a decade. Despite many papers on the subject, there still seems to be a paucity of examples of strategic management accounting actually being used. This paper argues that the...

Under conditions of harsh competition, strategies based on just one perspective, such as cost leadership differentiated products or niche focus, cease to become viable. This paper describes, by reference to a wide set of case studies on Japanese companies, the form that competition takes and the...

The success of Japanese and south-east Asian firms in world markets over recent decades is well known. Playing by 'new' rules, these firms have pursued global strategies which many Western firms have found difficult to confront. Moreover, the rules are continually evolving. This paper analyses...

John Shank (in this special edition) summarises the argument for complementing a capital budgeting approach to investment decisions with a broader strategic cost management (SCM) accounting approach incorporating three additional tools __ value chain analysis, cost driver analysis and...

This paper studies the relationship between structural equation modeling and Balanced Scorecard in a Swiss non-profit establishment. Using financial and non-financial performance indicators collected directly from the organization, the paper proposes a rational construction and analysis of...