This research aims to identify effective management accounting information system’s characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based...

Stakeholders’ increased concern for environmental sustainability has resulted in many firms placing greater emphasis on environmental performance management. Creditors are often major corporate stakeholders and as such when evaluating firms’ applications for debt financing examine how the...

Relational capital represents the information and knowledge embedded in relationships external to an organisation. It is about the information flow and sharing between the organisation and its external stakeholders. The primary goal of this paper is to report preliminary findings collected from...

The performance of dichotomous and polytomous IRT models in equating testlet-based tests was compared in this study.To clarify the conditions under which dichotomous and polytomous item response models produce differing results, the DIMTEST program was used for testing essential...