Purpose – The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal...

The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...

In the last two decades, the economy has moved from industrial to knowledgebased, with the result that basic economic resources no longer consist of natural resources, capital and labor, but knowledge. In a knowledge based economy, what creates a competitive advantage and value is the resources...