Today's organizations, operating in an increasingly competitive conditions, are characterized by a network of relationships with suppliers and customers. Thus, the key resources, being a source of competitive advantage, are located not only within the organization but are part of network relationships. The most important task of managers is to achieve supply chain cost efficiency while maintain...

There has been much discussion over many years of the alleged gap between management accounting theory and practice. Whereas researchers sympathetic to neoclassical economics have sought to rationalise the gap in terms of information economics and have proposed constrained optimisation as the norm, Scapens [Scapens, R.W., 1994. Never mind the gap: towards an institutional perspective of managem...

This paper discusses the use of intelligent Internet agents as a way of expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The Edgar Agent is presented as an example of an intelligent Internet agent that gathers financial information. This information can be provided a...

The study therefore aims at accessing environmental accounting practices and profitability of quoted industrial goods sector in Nigeria. study's population consists all publicly Industrial Goods Sector on the Nigerian Stock Exchange (22). From 2010 to 2021, a sample size ten (10) out total was drawn regression model used by researcher is Fixed Effects Model, Random Pooled Ordinary Least Square ...

Purpose The purpose of this paper is to identify the application fundamental principle accounting conservatism within EU food and drink industry. Furthermore, authors would also investigate in-depth above relationship in two different subsamples (income smoothers non-income smoothers). Design/methodology/approach All EU-listed companies industry were identified covering year 2019. Eckel's model...

Abstract The environment in which manufacturing small and medium enterprises operate has become very complex, therefore SME’s owners need to be aware of the impact their decisions have on society. aim research was identify innovative management accounting practices can integrated into SMEs’ strategies overcome challenge being blamed by stakeholders as contributors social environmental problems....