Abstract: Purpose – Several major infrastructure projects in the Hong Kong Special Administrative Region (HKSAR) have been delivered by the build-operate-transfer (BOT) model since the 1960s. Although the benefits of using BOT have been reported abundantly in the contemporary literature, some...

Industrial property is commonly located in a designated ‘industrial’ precinct. An industrial property has a specific design and a number of services to support industrial activities including manufacture, distribution and transportation. Although it has a unique characteristic, certain...

This paper studies the measures that enhance Value for Money (VFM) in PPP projects from the findings achieved in a questionnaire survey. The questionnaire survey was conducted in Hong Kong (also known as the Hong Kong Special Administrative Region) and Australia, and is compared to the results...

Purpose – The purpose of this paper is to summarize the scope, methodology and main findings of a doctoral thesis about the implementation of enterprise resource planning (ERP) software in a major construction contracting organization in Hong Kong. This research is taken from a leadership and...

There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an interdisciplinary manner. One such discipline where management accounting could contribute is in Strategic Human Resource Management (SHRM). The integration of business strategy and Human...

Management accounting has been the subject of criticism lately especially for its failure to deliver decision relevant information to managers.. Implicated in this failure are not only practicing accountants but also academic accountants who are seen as being isolated from practice. This aspect...

Economic slowdown and downturn creates new situation for every organisation, no one can avoid facing to new situation createdby the global financial-, and economic crisis. All of the organisational function should reconsider its own role within the company due to thenew circumstances, Accounting...

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research...

Information technology is significantly changing the operating practices of an increasingnumber of companies globally. These developments have important implications for theaccounting profession and in particular accounting practices in the twenty-first century.This study examines the...

The use of the cost of managing the economic entities by managers is an action of primary interest. Given the current economy, marked by globalization and increasing competition through the use of modern technologies, knowledge of management techniques through the use of cost information is a...