This study reports on a survey that investigated changes in management accounting and control systems in 31 Canadian manufacturing companies. Six variables that may influence changes in management accounting and control systems are identified from contingency theory literature. The findings...

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...

This paper examines the cost structures of 215 MFIs reported by the Microcredit Regulatory Authority of Bangladesh with a view to identify the main determinants of sustainability. MFIs in Bangladesh are an important case to study, as it is the first country to introduce an interest rate cap....

Purpose – The intent of microfinance institutes (MFIs) in developing countries is to provide loans to very poor people in order to help them transform their lives. MFIs tend to receive subsidies; sustainability is being sought to free MFIs from non-market dependencies. Sustainability is...

This study investigated the skills that are considered necessary in an accounting career and the factors that influence the career choice of accountants in an emerging economy. Using a sample of 643 accountants, the study established that contribution to personal development and society and...

This paper reports on a survey of performance measurement practices within a sample of Canadian government departments. The empirical findings indicate that performance measures were frequently used in the sample organisations and that these measures were, mainly, used to enhance programme...