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...

Firms uncertain about whether to invest large sums on data management consultants as an alternative to their spreadsheet software might first consider prototyping the system. A prototyping firm can assess the extent to which existing resources and data collection procedures will need to be...

A number of studies in the USA, UK, Australia and Canada have addressed the evaluation of the usefulness of accounting information and sought to identify criteria for assessing the quality and utility of financial reports (e.g. Institute of Chartered Accountants in England and Wales (1975),...

Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian experience identifies significant changes in the...

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al. , 1997), of...