To cope with an increasingly competitive and turbulent environment caused by economic, health, political crises, companies need to adopt innovative management accounting tools meet challenges, increase economic performance ensure organizational sustainability. This paper aims study the impact of using on companies’ sustainable approaches. We investigate influences among variables involved in qu...

This paper is based on the findings of a questionnaire survey conducted on large manufacturing firms in Australia and Japan during 1997. The results of the survey have revealed a number of important differences between the two countries. For example, while management accounting practices of the Australian companies place an emphasis on cost control tools at the manufacturing stage, those of the...

Intranet is widely used for internal access, analysis and exchange of organisation accounting and control information. As a tool of information communication, intranet use affects the information characteristics of content presentation in Management Accounting Systems. Management Accounting Systems incorporate the structure, processes, tools, and techniques for the provision of information to a...

ECP Newsletter 2000-6 JEMAI “Environmental accounting” is now attracting the attention of Japanese industry. In the past, environmental audit, eco-labeling, EPE, LCA and other techniques have been developed to support environmental management by enterprises. Eco-materials and eco-design focusing on environmental harmony of raw materials, materials and products have been developed and are used. ...

the study of the circumstances surrounding the development of record-keeping for information purposes, and of what these records looked like, in prehistoric human societies has always played a significant role in archaeological research. such research is important because it relates to the beginnings of the use of accounting and reckoning systems, which came to be one of the principal elements ...