This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be...

This paper is centred on the advanced pricing agreements (APAs). The increasing globalisation has created many challenges for multinational enterprises (MNEs) and among these are taxation and accounting related issues. Transfer pricing issues have become a major international taxation issue in...

Recent corporate collapses at the global level and increased regulatory requirements have created an increased interest in corporate governance practices across the globe. The scandals have sparked fresh debate on ethics and whether it can co-exist with strategies designed to boost performance...

The effectiveness of Japanese management practices (JMPs) is often referred to as a major reason for Japan's economic miracle. In recent years, several countries also have achieved remarkable results by adopting some JMPs in their manufacturing organisations. Through the overview of an Indian...

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

Accounting for Governmental and Nonprofit Entities by Earl R. Wilson, Susan C. Kattelus and Jacqueline L. Reck. 14th ed. New York, McGraw-Hill/Irwin, 2006. 745pp. ISBN 978-0-07-310095-1

Accounting for Governmental and Nonprofit Entities by Earl R. Wilson, Susan C. Kattelus and Jacqueline L. Reck. 14th ed. New York, McGraw-Hill/Irwin, 2006. 745pp. ISBN 978-0-07-310095-1

This study examines the effect of ownership structure on corporate performance of Thai non-financial firms between 1993 and 1996. The ownership structure is considered as: 1. concentrated ownership, 2. different types of concentrated ownership and 3. managerial ownership. It adopted Market...

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

The effectiveness of Japanese management practices (JMPs) is often referred to as a major reason for Japan's economic miracle. In recent years, several countries also have achieved remarkable results by adopting some JMPs in their manufacturing organisations. Through the overview of an Indian...