This paper explores the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use.In our framework, cost accounting systems structure is defined in terms of the level of detailed information existence,...

This study examines the different managerial uses of post-completion auditing (PCA) of capital investments. The empirical data come from the 16 PCA adopters that were identified in face-to-face interviews conducted in all of the 30 largest Finnish manufacturing companies. Although PCAs are...

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MDamp;A). These disclosures are provided to investors without a definition of the weaknesses to be...

Growth of online auctions and other forms of e-commerce has been hampered by concerns about the privacy, integrity, and security of online transactions. To earn the trust of their participants, new e-commerce organizations, like traditional organizations, have to reach the state of expectations...

Using archival and published sources, the author studies the evolution of thinking, teaching and writing at the Harvard Business School from 1908 to 1980 in the areas of cost/management accounting, financial accounting, and management control, including information systems, and how the Business...

Organisations are becoming increasingly aware of the need for management information systems, due largely to the changing environment and a continuous process of globalisation. All of this means that managers need to adapt the structures of their organisations to the changes and, therefore, to...

In the current global economy, the survival of insurance companies depends on its ability to respond to the customer demands, which are settlements of the insurance claims. All insurance companies face the conflicting goals of settling claims quickly and authenticating the claims. The increasing...

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...

Economic enterprises face two, related, managerial problems: effective management of the enterprise's activities, and communicating to outsiders that the enterprise is in fact well-run. These problems were especially difficult in the credit cooperative movement that grew up in Germany in the...

Greater competition has increased pressure to reduce product costs and design times. To introduce products more quickly, some companies begin designing products before all relevant design information is available and continue modifying product specifications during the design process. We...