This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in...

Over the last few years European banks have spent billions of euros on new electronic channels. However, after some years of excitement it was clear that the banks’ long-awaited sky-rocketing profits from this area would not be netted. Estonian banks have also invested in expanding and...

This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The...

The present essay outlines the defining features of the capitalist system, the evolution of the Western political models during history and the way these have reflected in the business and financial reporting models. The differences between the Anglo-Saxon business model and the continental...

The purpose of this paper is to investigate the factors affecting information technology usage behavior of tax office employees in the Black Sea Region of Turkey. To accomplish this purpose, the data is gathered from 133 tax office employees who work in Black Sea Region of Turkey through a...

This study is to examine whether firms listed on “Borsa Istanbul Equity Market” have shown in the value relevance of accounting measures presented according to International Financial Reporting Standards and any difference in the value relevance specific to the firm features for the period...

To meet the demands of various stakeholders and to comply with environmental legislations, businesses started to look at their supply chain to enhance their overall sustainability profile. Supply chain operations with sustainability awareness have become an important issue in recent years and...

Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...

Este trabajo se centra en la gestión del resultado hacia unos umbrales de rentabilidad que se consideran críticos: evitar declarar pérdidas y descensos en resultados, en una muestra de empresas hoteleras. El estudio empírico se divide en dos etapas. En primer lugar, se plantean los...

Lean principles and techniques can be successfully applied in the retail sector. In the retail sector, lean approach improves operational flows. Lean retail encourages manufacturers to produce standard products in accordance with the created (placed) orders from retailers pursuant to the demand...