Accounting and fraud control in a haulage (transport) organization has been a great problem to the third world countries in general. This paper, "Accountability and fraud control in haulage business", suggests ways of minimizing the effects of the problems of improper accounting records and...

Purpose – The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship-based performance system which relied on physical discourse – overseeing operational details that focus on physical...

The economic and demographical development in Europe in the last few decades has led to increased pressure on effectiveness in the healthcare industry. The growing importance of performance management in this industry resulted in agreater focus on management accounting practices capable of...

The Aims of the article are to describe basic tendencies that influence the management accounting development and to show their impact on the changes of the targets, content and structure of the system of company management (with the main stress on its information support). The article also...

Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and...

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...

The capacity for survey-based research to advance theoretical knowledge is heavily dependent on the degree to which the measures used capture the constructs that they are intended to represent. Despite the importance of construct validity, management accounting and control (MAC) literature tends...

The selection of controls in model design is essential to convincing empirical accounting research. However, we note that the theory for determining which factors should be “controlled” is often underappreciated, especially given the complexity of accounting data. In a sampling of articles...

Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets. We examine an unexplored side of MACS: its effects on earnings management. We predict and find evidence that managers interactively use MACS to focus the attention of the whole...

This study analyzes both theoretically and empirically management accounting system choices in family firms with family CEOs in comparison to non-family firms and family firms with external CEOs. After theorizing differences with regard to both decision-facilitating (timeliness of management...