Managerial and Financial Accounting - Inderscience Publishers

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Managerial and Financial Accounting - Inderscience Publishers

International Journal of

Managerial and

Financial Accounting

© 2013 Inderscience Enterprises Ltd


Scope of the Journal

IJMFA covers all aspects of managerial accounting as well as financial accounting

prevailing worldwide. In today’s advanced manufacturing environment, various issues

arise for accounting standard-setting practising professionals. Managerial accounting

and financial accounting have their own separate issues. Solving these issues is a

significant challenge. Therefore, IJMFA assists researchers in overcoming these

challenges in an efficient and effective manner. The key difference between managerial

and financial accounting is that managerial accounting information is aimed at helping

managers within the organisation make decisions. In contrast, financial accounting is

aimed at providing information to parties outside the organisation. IJMFA is a scholarly

double-blind peer-reviewed international journal

Subject coverage:

The focus of managerial accounting is on the

needs of managers within the company rather

than the interested parties outside the company.

Some of the users of financial accounting

information are current and prospective

stockholders, lenders and investment analysts.

The main similarity between the two is that they

both draw upon data from an organisation’s

basic accounting system, mainly the cost

accounting system.

Suitable topics include, but are not limited to:

Financial Accounting:

Financial statements

Accounting theory and practice

Financial accounting and reporting

Accounting cycle

• Income statements, statements of retained

earnings, and balance sheets

Accounting standards convergence

• International financial reporting standards

• Generally accepted accounting principles

(GAAP)

• Cash flow analysis

• All areas of financial accounting prevailing

worldwide

Managerial Accounting:

• The changing role of managerial accounting in

a dynamic business environment

• Product costing and cost accumulation

• Process costing

• Activity-based costing and cost management

systems

• Cost-volume-profit analysis

• Standard costing and performance measures

for today's manufacturing environment

• Responsibility accounting and total quality

management

• Investment centres and transfer pricing

• Decision making: relevant costs and benefits

• Target costing and cost analysis for pricing

decisions

• Capital expenditure decisions

• Performance measurement, benchmarking

and balanced scorecard

• Corporate governance and social

responsibility (accounting)

• All areas of managerial accounting and

decision making

International Journal of

Managerial and

Financial Accounting

www.inderscience.com/ijmfa

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www.inderscience.com


Members of the Editorial Board

Editor-in-Chief

Dr. Junaid M. Shaikh

Curtin University of

Technology, Malaysia

Editorial Board

Prof. A.S. Ahmed

Texas A & M University, USA

Prof. Simon Alcouffe

EM Lyon, France

Prof. Ray Anderson

Univeristy of Ballarat,

Australia

Prof. Dr. Amelia A. Baldwin

University of Alabama-

Huntsville, USA

Prof. Vivien A. Beattie

University of Glasgow, UK

Prof. Al Bhimani

London School of

Economics, UK

Prof. Erv Black

Brigham Young University,

USA

Prof. Enrique Bonson

Universidad de Huelva,

Spain

Dr. John A. Brierley

University of Sheffieldm, UK

Prof. Richard J. Briston

University of Hull, UK

Prof. Jane Broadbent

Roehampton University, UK

Prof. Carol Brown

Oregon State University,

USA

Prof M.J. (Murray) Bryant

University of Western

Ontario, Canada

Prof. Dr. F. Greg Burton

Brigham Young University,

USA

Prof. Anne Cazavan-Jeny

ESSEC Business School,

France

Prof. Hsihui Chang

Syracuse University, USA

Prof. C.S. Agnes Cheng

Louisiana State University,

USA

Prof. Chee W. Chow

San Diego State University,

USA

Prof. William M. Cready

University of Texas at Dallas,

USA

Prof. John Cullen

University of Sheffield, UK

Prof. Dr. Gary M.

Cunningham

Jonkoping University, in

Jonkoping, Sweden

Prof. Ignance De Beelde

Ghent University, Germany

Prof. Istemi Demirag

Queen's University Belfast,

UK

Prof. Ashutosh Deshmukh

Pennsylvania State University

- Erie, USA

Prof. M. H. El-Badawi

California State University,

USA

Dr. Mohamed A. Elbannan

American University in Cairo

and Cairo University, Egypt

Prof. Serge Evraert

Pole Universitaire de

Sciences de Gestion, France

Prof. Dr. Ehsan Habib Feroz

University of Washington,

Tacoma

Milgard School of Business,

USA

Prof. Rolf Uwe Fülbier

WHU - Otto Beisheim School

of Management, Germany

Prof. Sonja Gallhofer

University of Dundee, UK

Prof. Michael Gibbins

University of Alberta, Canada

Prof. Lawrence A. Gordon

University of Maryland, USA

Prof. R.H. Gray

The Gateway, St Andrews

University, UK

Prof. Dr. Robert F. Göx

Universität Zürich,

Switzerland

Prof. Jim Haslam

University of Dundee, UK

Prof. Simon S.M. Ho

Hong Kong Baptist

University, Hong Kong

Prof. Heli Hookana

University of Turku, Finland

Prof. Keith Hooper

AUT University, New Zealand

Prof. James Horrigan

University of New Hampshire,

USA

Prof. Manmohan Rai Kapoor

Concordia University, Canada

Dr. Iqbal Khadaroo

University of Essex, UK

Prof. Saleha B. Khumawala

University of Houston, USA

Prof. Mehmet C. Kocakulah

University of Houston, USA

Prof. Erkki K. Laitinen

University of Vaasa, Finland

Prof. Johnny Lind

Stockholm School of

Economics, Sweden

Prof. Gill B. Manzon Jr.

Boston College, USA

Prof. Shawn Mauldin

Nicholls State University,

USA

Prof. Kenneth A. Merchant

University of Southern

California, USA

Prof. Dr. Nafsiah Mohamed

Malaysian Accountancy

Research and Education

Foundation (MAREF),

Malaysia

Prof. Jan Mouritsen

Copenhagen Business

School, Denmark

Prof. David S. Murphy

Lynchburg College, USA

Prof. Hiroshi Okano

Osaka City University,

Japan

Prof. Joshua Onome

Universidade Metodista de

Sao Paulo, Brazil

Prof. Dr. Luiz Carlos Jacob

Perera

Universidade Presbiteriana

Mackenzie, Brazil

Prof. Vaughan S. Radcliffe

University of Western

Ontario, Canada

Prof. K. Ramesh

Michigan State University,

USA

Prof. Dr. Hanno Roberts

Norwegian School of

Management, Norway

Prof. Prof S. Roohani

Bryant University, USA

Prof. Shahrokh M.

Saudagaran

University of Washington,

Tacoma, USA

Dr. Thorsten Sellhorn

WHU Otto Beisheim School

of Management, Germany

Prof. Wally Smieliauskas

University of Toronto,

Canada

Prof. Pam Smith

Northern Illinois University,

USA

Prof. Dr. Naomi Soderstrom

University of Colorado at

Boulder, USA

Prof. Themin Suwardy

Singapore Management

University, Singapore

Prof. Yoshio Suzuki

Meiji University, Japan

Dr. Panayiotis Tahinakis

University of Macedonia,

Greece

Dr. Mohammad Talha

King Fahd University of

Petroleum & Minerals

(KFUPM), Saudi Arabia

Prof. Dennis Taylor

RMIT University, Australia

Prof. Jimmy Yang-Tzong

Tsay

National Taiwan University,

Taiwan

Prof. Alfred Wagenhofer

University of Graz, Austria

Dr. Brian Wright

University of Exeter, UK

Prof. Liansheng Wu

Peking University, China

Prof. Stefano Zambon

University of Ferrara Via

Voltapaletto, Italy

Prof. Stephen A. Zeff

Rice University, USA

visit

www.inderscience.com


Methods of payment

Content of Inaugural

Issue of IJMFA

VOL. 1(1), 2008

An examination of the types of cost

system used to obtain product costs in

British manufacturing industry

John A. Brierley, Christopher J. Cowton and

Colin Drury

Adoptability of Japanese management

practices in Sri Lankan industry

Anura De Zoysa and Siriyama Kanthi Herath

A citation analysis of the top-ranked

management and financial accounting

journals

Chee W. Chow, Kamal Haddad, Gangaram

Singh and Anne Wu

Avoiding losses and earnings decrease by

Malaysian companies before and after

major corporate governance initiatives

Mohammad Talha, Musthafa Mohamad and

Abdullah Sallehhuddin

Governance of the PRC Qingtongxia

Alumium Corporation

Ehsan H. Feroz, Sungsoo Kim and Jiexin Liu

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Hewlett-Packard Co. (HP) accounting for

decision analysis: a case in international

financial statement analysis

Junaid M. Shaikh

The consequences of information

assymmetry, task and environmental

uncertainty on budget participation:

evidence from Malaysian managers

Yuserrie Zainuddin, Sofri Yahya, Noor Nasir

Kader Ali and Abdalmunaem Saleh

Abuenniran

Relevance of intangible in the evaluation

of the firms: case of the French market

Jamoussi Wassim, Baklouti Mohamed Aymen

and Habib Affes


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Notes for Authors and Submission of Papers

Submitted papers should not have been previously published or be currently under

consideration for publication elsewhere.

All papers are refereed through a double-blind process. A guide for authors and other

relevant information for submitting papers are available on the Submission of Papers

section of the Inderscience website: please go to

Author Guidelines

(www.inderscience.com/guidelines)

To submit a paper, please go to

Submission of Papers

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For queries concerning the journal, please contact:

Editor-in-Chief

Dr. Junaid M. Shaikh

Associate Professor in Accounting,

Curtin University of Technology,

Department of Accounting,

School of Business,

Sarawak Campus (Off Shore Campus), CDT 250,

98009 Miri, Sarawak,

Malaysia

Email: junaid.s@curtin.edu.my

with a copy to:

Editorial Office,

Email: subs@inderscience.com

(Please include in your submission the title of the Journal)

© 2013 Inderscience Enterprises Ltd

ISSN: 1753-6715 (Print), ISSN: 1753-6723 (Online)

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