Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Purpose – In spite of the increased research activity on inter-organizational cost management (IOCM) and open-book accounting (OBA), detailed evidence on the application of these tools in real-life settings is still relatively sparse. Increased outsourcing and supplier responsibilities call...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

Purpose – Some members of Congress in the USA have expressed serious concern that endowment spending rates of major American universities are too low. The purpose of this paper is to derive optimal spending rates and compare them with actual rates to determine if this concern is warranted....

Purpose – Empirical evidence from governmental budgeting and related organizational decision-making contexts suggests that program heads will be less likely to leave their governmental unit when they feel that governmental budgeting is fair. The purpose of this study is to examine...

Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small-sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...

Purpose – Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the...

Освещены основные проблемы организации бюджетного контроля в муниципальном образовании предлагаются возможные варианты решения, которые позволят увеличить...

В статье рассматривается содержание управления затратами на основе функционального подхода. Основное внимание уделено планированию и контролю затрат....