The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance...

This study applies the prevailing scholarly theories of strategic management, employment decisions, cost accounting and share reward schemes to a panel of questions raised by Colin Drury (2012) in the case study of the fictitious company Integrated Technology Services (UK) Ltd., ITS (UK). The...

This study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been associated with higher accounting quality for listed companies based on the theory that IFRS adoption has benefits such as transparency, accounting quality and reduced cost of...

The purpose of this paper is to assess the role, opportunities and challenges of Professional Accountants in Business (PAIB) within the context of global frameworks and the future of Accounting in Business. Models by International Federation of Accountants (IFAC's), Association of Chartered...

This paper discusses sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. This paper highlights the motivation for sustainability accounting, the definition of...

This commentary discusses how pandemics affect the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and financial reporting options for firms during a...

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities encourage banking institutions to supply credit to the economy. Increased bank supply of credit is a good thing but too much of a good can be a bad thing. This paper investigates under...