Over the last decade, Jordanian Authorities and Government adopted several far‐reaching measures aimed at improving its investment environment. These measures included the introduction of International Accounting Standards (IASs) in 1990, amendment of the Companies Act in 1997 and amendments...

This study examines the use of selected management accounting techniques by a sample of large and medium sized Saudi manufacturing companies. The analysis revealed that the vast majority of management accounting techniques that are the focus of this study are used. Traditional management...

This study investigates the determinants of corporate performance and evaluates whether ISO 9000 registration impacts corporate performance in a sample of Malaysian listed companies. A performance evaluation model was developed on the basis of four predictor variables that include return on...

Nowadays, competition is everywhere in the business environment. The survival of Small and medium-sized enterprises (SMEs) depend on their ability to take full advantage of the resources available. Prior research had identified that IT is an important resource to the success of the firms....

Purpose: Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah...