Purpose – The purpose of this paper is to show the implementation of customer profitability analysis (CPA) using time‐driven activity‐based costing (TDABC), in a Turkish hotel. Design/methodology/approach – A case study was conducted in a four‐star hotel with 100‐room capacity in the...

Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another...

Purpose: This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students’ intentions of pursuing a career in accounting. Design/methodology/approach: A total of 266 Turkish, East African, West...

Purpose: The purpose of the study is to explore how financial leverage influences profitability of 1,503 listed manufacturing firms in China. Design/methodology/approach: The sample of the study is composed of the listed manufacturing firms in China. For the manufacturing firms, the annual...