The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

Accounting for Governmental and Nonprofit Entities by Earl R. Wilson, Susan C. Kattelus and Jacqueline L. Reck. 14th ed. New York, McGraw-Hill/Irwin, 2006. 745pp. ISBN 978-0-07-310095-1

Accounting for Governmental and Nonprofit Entities by Earl R. Wilson, Susan C. Kattelus and Jacqueline L. Reck. 14th ed. New York, McGraw-Hill/Irwin, 2006. 745pp. ISBN 978-0-07-310095-1

This study examines the effect of ownership structure on corporate performance of Thai non-financial firms between 1993 and 1996. The ownership structure is considered as: 1. concentrated ownership, 2. different types of concentrated ownership and 3. managerial ownership. It adopted Market...

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

The effectiveness of Japanese management practices (JMPs) is often referred to as a major reason for Japan's economic miracle. In recent years, several countries also have achieved remarkable results by adopting some JMPs in their manufacturing organisations. Through the overview of an Indian...

This study examines the effect of ownership structure on corporate performance of Thai non-financial firms between 1993 and 1996. The ownership structure is considered as: 1. concentrated ownership, 2. different types of concentrated ownership and 3. managerial ownership. It adopted Market...

Independence is one of the most important attributes of the accounting profession. The auditor independence is measured by how honest an auditor is in reporting the material misstatements found in the financial statements by managers. The auditor maintains his/her independence by not having any...

The purpose of this research was to explore the components in the content of mission statements and investigate the impact of such statements on company performance. Both qualitative and quantitative approaches were used to explore the mission statements and their impact on performance...

In recent years, increasing emphasis has been placed on the need for accounting students to view problems in their organisational and social context and accounting educators have started to use cases widely as a teaching method. Cases provide students with high-levels of reasoning, problem...