We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history spans at least 10,000 years dating back to the first human...

Quality control reviews, programme accreditations and the rating of universities and researchers are new trends in tertiary education. This paper deals with the strategic planning challenges in South African universities that attempt to improve their rating in credible international ranking...

Supply chain management has emerged as one of the more important topics in managerial accounting. The importance of information exchange between parties involved in supply chains has also been well documented. By addressing the value of audits in this setting, this theoretical paper serves to...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...

Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in...

In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to...

Government entities around the country (if not the world) expend large dollar amounts related to domestic violence. This study attempted to determine the cost of false or unnecessary domestic violence cases to West Virginia taxpayers. The costs are incurred by West Virginia state, county, and...

This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...

In this paper, we investigate the role of financial incentives and social incentives in multi-task settings where the agent makes an effort level choice and an effort allocation choice. We focus on a setting where these choices are not independent and an active trade-off between effort level and...

This field study examines reasons for the non-adoption of post-completion auditing (PCA) of capital investments. The empirical evidence is based primarily on interviews conducted in the 30 largest Finnish manufacturing companies. PCA can be briefly described as a formal process that checks the...