In this paper, we empirically evaluate two views on the relation between product market competition and conditional accounting conservatism. One view is that intense product market competition increases bankruptcy risk and consequently, exacerbates shareholder-bondholder conflict of interest and enhances the likelihood of litigation. In response, both bondholders and auditors demand a higher le...

Each of three case study companies volunteered generous amounts of information to this report as well as considerable hours for in-depth reviews. At Commonwealth Edison, Tom Tramm led the effort to provide detailed insights into the company's life cycle costing practices. At Andersen Corporation, Dale Olson provided technical contributions and coordinated the Andersen in-house reviews. Thanks a...

accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

This study examines the effect of strategic performance measurement systems (PMS) on managers’ role clarity, psychological empowerment, job satisfaction and managerial performance. Data were collected using a survey of 83 strategic business unit managers from Australian manufacturing organisations. Consistent with the need to define the underlying theoretical properties of management accounting...

Process-aware information systems (PAIS) have been proposed as a vital means to facilitate the adoption of BPM within organizations. Many studies exist that report on PAIS implementations with enterprise resource planning systems and workflow management systems being the most widely implemented types of PAIS. Accounting information systems (AIS) on the other side are among the first types of co...

the objective of this research is to identify the characteristics of cost accounting systems (cas) in manufacturing companies located in the state of fars. the research is designed to answer the following questions: 1- what kind of management information systems (mis) are in - use. 2-what information are provided by these systems. 3-how - offen financial information. are issues. 4- what groups ...

One of the supporting information systems utilized in performing managerial tasks including planning, organizing, controlling, and decision-making for better utilization resources available is Accounting Information Systems. The main objective this study was to determine effect Systems on process case Addis Ababa City Electric Utility related inventory management, Internal control system, bill ...

The main objective of this article is to describe and explain the utilization of Strategic Management Accounting Techniques (SMATs) in Iranian various firms. For this, a survey was carried out using questionnaires provided for the seventy-five Chief Executive Officers in productive and services firms. Data gathered from respondents about the usage rate of SMATs based on the five-point Likert sc...