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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...
Persistent link: https://www.econbiz.de/10009463221
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...
Persistent link: https://www.econbiz.de/10009463488
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...
Persistent link: https://www.econbiz.de/10009463533
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...
Persistent link: https://www.econbiz.de/10009481352
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...
Persistent link: https://www.econbiz.de/10009481353
This doctoral thesis examines the role of risk in manufacturing and service organisations andinvestigates whether managers believe that they can reduce risk significantly by the use ofproven company procedures or other well-established techniques. It reviews the problemsraised by financial risk...
Persistent link: https://www.econbiz.de/10009481358
This study investigates the need for an alternative "Islamic accounting" which is consistent with the worldview, values and socioeconomic norms of Islamic society. It proposes an outline of an Islamic accounting theory together with empirical investigations of (i) the perception of Malaysian...
Persistent link: https://www.econbiz.de/10009481359