This study investigated the relationship between EMA and plastic pollution control. The study concentrated on Food and Beverage manufacturing companies since they use plastic goods to package their products. Plastic products are discarded once they have served their purpose, which pollutes the...

Decisions about costs in organizations often arise from a detailed knowledge of both the firm’s cost structure and management’s competitive strategy. Management accounting helps identify the costs and benefits of different planning decisions, thus allowing managers to make choices that...

This study is the replication of several previous studies because none of the test result of the previous studies trying to test between accounting and non- accounting based information to make a decision of credit extension was convincing. The populations of this study were all of the 307...

A view has developed among some retailing researchers that financial markets have, from time to time, unduly favoured the retail sector in the UK. It is argued that this has been exploited, to some extent, by retailing companies using creative, but legitimate, accounting techniques to enhance...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

Nyolc mezőgazdasági vállalkozás utóbbi hat évben közzétett éves beszámolója, valamint a jogi szabályozás vizsgálata alapján megállapítható, hogy elméleti és gyakorlati szempontból is van különbség a számviteli és a pénzügyi eredménykategóriák között. A...

This study seeks to examine the influence of firm-specific determinants of stock prices in an emerging market with particular reference to firms listed on the Ghana Stock Exchange. The study employs a data-set from all listed firms on the Ghana Stock Exchange from 2008 to 2014. The study used...

Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems. One emphasizes relevance, the other reliability. Both systems produce identical inter-temporally correlated signals. The relevant system reports an accounting signal in the...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...