No tool embodies the key role of management accounting in the activities of planning, organizing and control as the budgeting function. Yet, a dissonance between strategy and budgets handicaps organizations when responding to the changing environment (e.g., Gray 1986; Hope and Fraser 2003) and...

Purpose – The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and information systems planning. The essential point of connection, the business process, enables the REA to...

Purpose – The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and information systems planning. The essential point of connection, the business process, enables the REA to...

This paper analyzes the incidence and extent to which domestic violence and physical harassment on public/private buses is underreported in Kerala, India, using the list randomization technique. The results indicate that the level of underreporting is over nine percentage points for domestic...

The purpose of the document is to lay out the findings from this diagnostic exercise. Its key messages include stressing the need to reach higher to achieve the Sustainable Development Goal (SDG) targets for water and sanitation in the light of little improvement in the Millennium Development...