There can be few personnel techniques so lowly regarded as the recruitment interview. Yet we persevere with the use of the technique despite the overwhelming evidence of its deficiencies. The accountancy and auditing professions are as guilty as most in this regard, and suffer from rates of...

Purpose – Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area....

Purpose – Drawing on variables cited in the turnaround literature, this study aims to explore whether information contained within annual reports is useful in distinguishing between distressed companies that enact a turnaround and those that fail. Design/methodology/approach – This study...

Purpose – The purpose of this paper is to focus on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self‐assessment principles. It recognises the competing pressures under which tax agents attempt to discharge their...

Purpose – To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting. Design/methodology/approach – A case‐based method is adopted, through the survey of participants in one ABC implementation. Findings – A positive association was...

Purpose – An increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which should ultimately impact on financial performance. This study aims to focus on the implementation of one...

Purpose – A number of authors have noted that industrial sector is a significant factor in the design and construction of failure prediction models, suggesting that organisational structures dictate the construction of separate models for different sectors. However, most modellers have been...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity‐based costing (ABC) as an...

Management accounting information systems are almost wholly part of a within‐company “fortress” mentality, preventing the efficient operation of benchmarking procedures. New initiatives are required to foster an attitude of co‐operation with which to improve the competitiveness of all...

Recent innovations in management accounting have emphasized a customer focus and the requirement of remaining competitive through satisfying customer needs. In so doing they have largely overlooked the dual requirement that customers should satisfy the strategic needs of the supplier. Examines...