A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the...

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management...

The issue of organizational change has assumed central importance in business and management – related research during the last two decades. Management accounting is no exception. Change in management accounting systems and techniques, the roles of accountants in business and, more generally,...

Purpose: With suitable optimization criteria, hybrid models have proven to be efficient for preparing portfolios in capital markets of developed countries. This study adapts and investigates these methods for a developing country, thus providing a novel approach to the application of banking...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause...

Purpose: This paper aims to examine the relationship between terrorism and innovation and the moderating role of venture capital. Design/methodology/approach: The paper has used panel data from 140 countries covering the period of 2007–2016 and has analysed the data by using generalised...