The motivation to implement activity-based costing (ABC) in service and academia-oriented institutions are identical to other institutions; to assign indirect costs to products and services based on activities. This study presents and discusses the attempt to develop an ABC stimulation model...

Developing and emerging countries are progressively embracing globalization and implementing International Financial Reporting Standards. This study seeks to analyze how Algeria initiated the transformational processes of its local accounting practice to meet the International Financial...

The purpose of this study is to examine the association between a segmental disclosure policy and corporate governance structure within Canadian companies reporting under the Canadian accounting standard Section 1701, Segment Disclosure. Canadian firms subject to this standard are found to be...

The purpose of this study is to examine the association between a segmental disclosure policy and corporate governance structure within Canadian companies reporting under the Canadian accounting standard Section 1701, Segment Disclosure. Canadian firms subject to this standard are found to be...

Developing and emerging countries are progressively embracing globalization and implementing International Financial Reporting Standards. This study seeks to analyze how Algeria initiated the transformational processes of its local accounting practice to meet the International Financial...