Enterprise resource planning systems have great potential for changing how companies are administered. In accepting that premise, this paper has two purposes: (1) to demonstrate the capacity of ERP systems to improve capital budgeting by specifying explicitly the intended impacts on revenues,...

Numerous (high-tax) countries presume that multinational firms use their transfer-pricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules which limit the scope of transfer-price...

This study investigates the relationships between two management control systems (performance measurement systems and socialisation processes) and cooperation and how that translates into relationship performance in strategic supply relationships. Drawing on the existing literature, we develop a...

Contemporary studies on cost behaviour find that costs increase more with activity increases than they decrease in response to equivalent activity decreases. This sticky cost behaviour contradicts the traditional model which assumes that costs behave symmetrically for activity increases and...

This paper examines the way in which cost accounting is decoupled from the financial accounting model that is circumscribed by the framework of the French plan comptable (i.e., comptabilite generale). Some attendant problems are investigated and the conflicting views of leading commentators on...

I provide a perspective on four questions based on Management Accounting: European Perspectives edited by Al Bhimani (1996). First, seven factors are identified as having shaped management accounting practice in European nations - academics, education, government, professional associations,...

Parent-subsidiary relationships are commonplace nowadays, yet surprisingly there is a paucity of research analysing their dynamics over time. This paper presents a (longitudinal) case study, illuminating the dynamics implicated when a UK chemicals company imposed its systems and rules on a new...

This article investigates the co-relationship of operating performance with implementation of ERP system in listed companies. The descriptive statistics reveals that the operating performance of ERP companies in 2003, that ROS, ROI, ROE and ROA regarded as companies' operating performance index...

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,...

The proponents of Balanced Scorecard (BSc) claim that lead factors interrelate and their improvement ultimately leads to increased financial performance. In this paper, we use the underlying hypotheses of BSc in order to assess whether improvements that relate to learning and growth, internal...