This thesis aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity-based costing system (ABC) was trialled for implementation, as a means to improving the economy, efficiency and effectiveness of employee activity. The cultur…
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This thesis employed a case study approach to explore the rules and routines that have evolved within the Investor Relations (IR) functions of a large Canadian public company (ABC) from the inception of their IR website in 1997 to 2010. Utilizing weblog analysis, institutional t…
The present study is an empirically based analysis of liquidity management. The study contributes to the understanding of how U.K.-based companies handle the problem of unexpected events which have major negative implications for the expected funds flow equilibrium of the firm. …
Theoretical attempts in Social and Environmental Accounting (SEA) research have not paid sufficient attention to the internal processes and assemblages of producing SEA. This study closely examines the networks of human actors and non-human actants that, in the case of a Sri Lan…
Microfinance Institutions (MFIs) play important roles in socio-economic development and poverty alleviation particularly in developing countries. It has however been argued that the focus of MFIs is changing from the traditional purely social to commercial (mission drift) and ha…
This thesis aims to add empirical evidence to the corporate finance literature by looking at two main financing issues, namely firms’ payout policies and capital structure decisions, in the context of emerging markets. The thesis consists of seven chapters, including five main s…
This thesis investigates the effectiveness of Corporate Governance (CG) reforms in Pakistan. Using a sample of 160 Pakistani firms from 2003 to 2013 and governance data collected manually from the annual reports, this thesis investigates seven closely related and important corpo…
This thesis empirically analyses corporate governance reforms in Saudi Arabia using a mixed-methods research design. Saudi Arabia has recently pursued corporate governance reforms; the establishment of the Capital Market Authority (CMA) in 2003 and the publication of the Saudi C…
Many external factors have affected Governmental Universities of Iran in the past six years. Decentralization in terms of delegation of authority, budget constraint and competitive position for better quality and higher performance in teaching and research are the main factors. …
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed in financial reports. Pri…
The last two decades have seen an evolution of Information and Communication Technology (ICT) capabilities in the public sector which facilitates the adoption of several IT innovations. Electronic government is one of these strategic innovations that many government agencies hav…
In 1973, leading professional accountancy bodies from Australia, Canada, France, Germany, Japan, Mexico, Netherlands, United Kingdom and the United States of America established the International Accounting Standards Committee (IASC) in a bid to confront the problems of internat…
The objectives of the thesis are: (1) to contribute to the literature on the issue of accountability in public sector organisations in a developing country; and (2) to explore the relationship between accountability theory and accountability aspects implemented and reflected in …
Risk disclosure has received considerable interest and attention in recent times. The aim of this research is to examine risk information disclosure in annual reports with the aim of establishing trends. Further, this research empirically examines the influence of four firm fact…