Purpose – The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities. Design/methodology/approach – Survey methods were used to investigate the prominence of different factors, and any differences associated with...

Purpose – The obfuscation hypothesis suggests that under-performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most readily apparent through poor readability and the use of unnecessarily difficult language. This paper...

This case study concerns a company, operating within a highly sensitive industry, which needs to adopt new planning and control procedures along with performance measures in order to ensure its long term survival. The case explores the characteristics of the UK funeral industry, and the impact...

This case highlights the differences in the profitability possible when different customers are in receipt of substantially the same product. It provides the opportunity to develop a customer portfolio, along the lines of the Boston Consulting Group (BCG) portfolio matrix, as part of a customer...

The case examines investment expenditures made by a major Australian manufacturer involved in the mining of bauxite ore and its refinement into alumina. The expenditures, around which the case revolves, are intended to increase the efficiency of operations of one West Australian refinery,...

This case focuses on the application of employee empowerment principles to a large retail group. It provides the opportunity to analyse the manner of the strategy implementation and the consequent impact on both individuals and the organization. The case establishes significant financial...

Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...