An asset is impaired when an entity cannot recover its carrying value, either by using or selling it...

The increasing average performance in the integration showed that these companies are trying to incr...

Customers can be considered as the “revenue” of a company. The weakness of this instrument is th...

Integrating process perspective to the sustainability aspect is a management action applied to every...

Based on the BSC’s perspective, the company’s financial aspect is more likely to be orie...

With a working definition of data analytics and how it can be used in cost and management accounting...

When you think of data in accounting, perhaps you think of the reams of transactional information in...

A budget gaming behavior is an act of intentional and planned manipulation by managers regarding sal...

The term ‘triple-entry’ was initially coined in 1986 by Yuji Ijiri, an accounting scholar. He pr...