ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS

Accounting for Expenditure On Intangibles

In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and analysing expenditure on intangibles. We present evidence from a survey of 614 large Australian firms that su...

New Tactics for Production Management

providers have struggled to remain profitable as unstable oil prices moved generally lower. In the 1990s, oil companies downsized and started relying on outside services for functions that are not considered core business activities. They turned to outsourcing, alliances, partnerships and, lately, to mergers. The oilfield supply sector also restructured, formed joint ventures, consolidated, and...

Strategic Management Accounting – a Messiah for Management Accounting?

When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...

Accounting for the increase in NSAID expenditure: substitution or leakage?

BACKGROUND National Institute of Health and Clinical Excellence (NICE) guidance stated that a new form of non-steroidal anti-inflammatory drug (NSAID) (selective COX-2 inhibitors) should only be an option for arthritis patients at high risk of a gastro-intestinal (GI) event. Total expenditure on NSAIDs has risen by 57% over five years, to 247 pounds sterling million in 2004. We assess whether t...

Information Security Management Accounting