Accounting fraud and many other forms of fraud and corruption are occurring around the globe. Alternative strategies that are based on sound research-based findings from different situations are needed if there is to be a systematic reduction in the occurrence of these forms of fraud. This...

The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and Activity-Based Costing (ABC) use on hotel financial...

From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed "lean manufacturing". Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting...