Purpose – The primary purpose of this paper is to merge two traditions in management accounting change – design theory … technical accounting changes are, in the final analysis, change management exercises. Implementing change requires thinking as a … five key lessons for future designers of accounting change. Implementers should: understand the mental models of …

established, accounting for the ensuing activities of those functions traditionally proceeds on the basis of a sharp dichotomy … external “wing” of accounting is subject to mandatory audit; this article explores the idea of extending this to the internal … “wing”. Conceptually the idea does not seem preposterous but compelling. The two wings of accounting constitute not a …

Purpose This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic … performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the … Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses …

The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when …

, organization structure, command and control structure, information technology, cost accounting, activity based accounting, the Coca …