accounting system describes the transactions that allow the firm’s knowledge strategy to be implemented and it prescribes an …

management is discussed after developing and applying an IC framework to enhance the visualisation of strategic IC elements … management was launched, and other organisations perceived the relevance of the IC representation and wished to import it … approach. Practical implications – The paper contributes to the improvement of managerial and accounting technologies for …

-only approach to budgetary management can result in surprisingly negative results. Screening for both ability and attitude results … in a winning combination toward transitional success. Originality/value – Accounting and financial skill are the default …

Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in … pastoral accounting information in an unregulated financial reporting environment. Draws conclusions about the likely impact of … a case for lost relevance based on the evidence of accounting change in the closing decades of the nineteenth century.  …

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries … that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and … was a matter of concern. Suggests that the Dowlais management, through the use of other methods to counter indiscipline …

way students formulate career goals. A convenience sample from honours students in Accounting Sciences, Financial … Management, Economics and Marketing was drawn and their levels of career indecision were measured using self …

Addresses the UK accounting definition of an asset from a practical, theoretical and critical perspective. It suggests … that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a … created assets, such as brands, software and research patents. As providers of financial information to management, the …