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Is Standard Costing Still Relevant? Evidence from Dubai
By Attiea Marie, Ph.D.; Walid Cheffi, Ph.D.; Rosmy Jean Louis, Ph.D.; and Ananth Rao, Ph.D.
Some critics of standard costing say it has lost its relevance, especially with the advent and wide use of activity-based costing (ABC), Just-in-Time (JIT), the balanced scorecard, and target costing. Nevertheless, the authors found that in countries as diverse as the U.K, Malaysia, and the United Arab Emirates, standard costing is widely used and highly recommended.
Financial Reporting on the Internet: Evidence from the Fortune 100
By Nitham M. Hindi, DBA, CMA, and John Rich, Ph.D., CPA
How much financial information are companies posting on the Internet? The authors studied the websites of the 100 and found that most contained an investor relations’ section that included an annual report, links to financial statements, price information, proxy statement, the latest stock price, and much more. They also made recommendations for additional content.
Transfer Prices: Functions, Types, and Behavioral Implications
By Peter Schuster, Ph.D., and Peter Clarke, Ph.D.
Many companies that operate in a decentralized organizational environment--where managers are responsible for decision making at several levels--use transfer pricing when one unit sells to another rather than to the market. The authors describe the functions and types of transfer prices and discuss the possible behavioral consequences of using them.
Crisis in Accounting: Are Accounting Curricula Following the Path of General Motors?
By Lakshmi U. Tatikonda, Ph.D., CMA, CFM, CPA, and Olesya M. Savchenko
An analysis of the curricula from AACSB-accredited undergraduate business degree programs shows that most U.S. accounting programs continue to place little emphasis on management accounting training. The authors show the results and offer several suggestions on how to structure a new management accounting curriculum.