Managerial and Financial Accounting - Inderscience Publishers
Managerial and Financial Accounting - Inderscience Publishers
Managerial and Financial Accounting - Inderscience Publishers
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International Journal of<br />
<strong>Managerial</strong> <strong>and</strong><br />
<strong>Financial</strong> <strong>Accounting</strong><br />
© 2013 <strong>Inderscience</strong> Enterprises Ltd
Scope of the Journal<br />
IJMFA covers all aspects of managerial accounting as well as financial accounting<br />
prevailing worldwide. In today’s advanced manufacturing environment, various issues<br />
arise for accounting st<strong>and</strong>ard-setting practising professionals. <strong>Managerial</strong> accounting<br />
<strong>and</strong> financial accounting have their own separate issues. Solving these issues is a<br />
significant challenge. Therefore, IJMFA assists researchers in overcoming these<br />
challenges in an efficient <strong>and</strong> effective manner. The key difference between managerial<br />
<strong>and</strong> financial accounting is that managerial accounting information is aimed at helping<br />
managers within the organisation make decisions. In contrast, financial accounting is<br />
aimed at providing information to parties outside the organisation. IJMFA is a scholarly<br />
double-blind peer-reviewed international journal<br />
Subject coverage:<br />
The focus of managerial accounting is on the<br />
needs of managers within the company rather<br />
than the interested parties outside the company.<br />
Some of the users of financial accounting<br />
information are current <strong>and</strong> prospective<br />
stockholders, lenders <strong>and</strong> investment analysts.<br />
The main similarity between the two is that they<br />
both draw upon data from an organisation’s<br />
basic accounting system, mainly the cost<br />
accounting system.<br />
Suitable topics include, but are not limited to:<br />
<strong>Financial</strong> <strong>Accounting</strong>:<br />
• <strong>Financial</strong> statements<br />
• <strong>Accounting</strong> theory <strong>and</strong> practice<br />
• <strong>Financial</strong> accounting <strong>and</strong> reporting<br />
• <strong>Accounting</strong> cycle<br />
• Income statements, statements of retained<br />
earnings, <strong>and</strong> balance sheets<br />
• <strong>Accounting</strong> st<strong>and</strong>ards convergence<br />
• International financial reporting st<strong>and</strong>ards<br />
• Generally accepted accounting principles<br />
(GAAP)<br />
• Cash flow analysis<br />
• All areas of financial accounting prevailing<br />
worldwide<br />
<strong>Managerial</strong> <strong>Accounting</strong>:<br />
• The changing role of managerial accounting in<br />
a dynamic business environment<br />
• Product costing <strong>and</strong> cost accumulation<br />
• Process costing<br />
• Activity-based costing <strong>and</strong> cost management<br />
systems<br />
• Cost-volume-profit analysis<br />
• St<strong>and</strong>ard costing <strong>and</strong> performance measures<br />
for today's manufacturing environment<br />
• Responsibility accounting <strong>and</strong> total quality<br />
management<br />
• Investment centres <strong>and</strong> transfer pricing<br />
• Decision making: relevant costs <strong>and</strong> benefits<br />
• Target costing <strong>and</strong> cost analysis for pricing<br />
decisions<br />
• Capital expenditure decisions<br />
• Performance measurement, benchmarking<br />
<strong>and</strong> balanced scorecard<br />
• Corporate governance <strong>and</strong> social<br />
responsibility (accounting)<br />
• All areas of managerial accounting <strong>and</strong><br />
decision making<br />
International Journal of<br />
<strong>Managerial</strong> <strong>and</strong><br />
<strong>Financial</strong> <strong>Accounting</strong><br />
www.inderscience.com/ijmfa<br />
visit<br />
www.inderscience.com
Members of the Editorial Board<br />
Editor-in-Chief<br />
Dr. Junaid M. Shaikh<br />
Curtin University of<br />
Technology, Malaysia<br />
Editorial Board<br />
Prof. A.S. Ahmed<br />
Texas A & M University, USA<br />
Prof. Simon Alcouffe<br />
EM Lyon, France<br />
Prof. Ray Anderson<br />
Univeristy of Ballarat,<br />
Australia<br />
Prof. Dr. Amelia A. Baldwin<br />
University of Alabama-<br />
Huntsville, USA<br />
Prof. Vivien A. Beattie<br />
University of Glasgow, UK<br />
Prof. Al Bhimani<br />
London School of<br />
Economics, UK<br />
Prof. Erv Black<br />
Brigham Young University,<br />
USA<br />
Prof. Enrique Bonson<br />
Universidad de Huelva,<br />
Spain<br />
Dr. John A. Brierley<br />
University of Sheffieldm, UK<br />
Prof. Richard J. Briston<br />
University of Hull, UK<br />
Prof. Jane Broadbent<br />
Roehampton University, UK<br />
Prof. Carol Brown<br />
Oregon State University,<br />
USA<br />
Prof M.J. (Murray) Bryant<br />
University of Western<br />
Ontario, Canada<br />
Prof. Dr. F. Greg Burton<br />
Brigham Young University,<br />
USA<br />
Prof. Anne Cazavan-Jeny<br />
ESSEC Business School,<br />
France<br />
Prof. Hsihui Chang<br />
Syracuse University, USA<br />
Prof. C.S. Agnes Cheng<br />
Louisiana State University,<br />
USA<br />
Prof. Chee W. Chow<br />
San Diego State University,<br />
USA<br />
Prof. William M. Cready<br />
University of Texas at Dallas,<br />
USA<br />
Prof. John Cullen<br />
University of Sheffield, UK<br />
Prof. Dr. Gary M.<br />
Cunningham<br />
Jonkoping University, in<br />
Jonkoping, Sweden<br />
Prof. Ignance De Beelde<br />
Ghent University, Germany<br />
Prof. Istemi Demirag<br />
Queen's University Belfast,<br />
UK<br />
Prof. Ashutosh Deshmukh<br />
Pennsylvania State University<br />
- Erie, USA<br />
Prof. M. H. El-Badawi<br />
California State University,<br />
USA<br />
Dr. Mohamed A. Elbannan<br />
American University in Cairo<br />
<strong>and</strong> Cairo University, Egypt<br />
Prof. Serge Evraert<br />
Pole Universitaire de<br />
Sciences de Gestion, France<br />
Prof. Dr. Ehsan Habib Feroz<br />
University of Washington,<br />
Tacoma<br />
Milgard School of Business,<br />
USA<br />
Prof. Rolf Uwe Fülbier<br />
WHU - Otto Beisheim School<br />
of Management, Germany<br />
Prof. Sonja Gallhofer<br />
University of Dundee, UK<br />
Prof. Michael Gibbins<br />
University of Alberta, Canada<br />
Prof. Lawrence A. Gordon<br />
University of Maryl<strong>and</strong>, USA<br />
Prof. R.H. Gray<br />
The Gateway, St Andrews<br />
University, UK<br />
Prof. Dr. Robert F. Göx<br />
Universität Zürich,<br />
Switzerl<strong>and</strong><br />
Prof. Jim Haslam<br />
University of Dundee, UK<br />
Prof. Simon S.M. Ho<br />
Hong Kong Baptist<br />
University, Hong Kong<br />
Prof. Heli Hookana<br />
University of Turku, Finl<strong>and</strong><br />
Prof. Keith Hooper<br />
AUT University, New Zeal<strong>and</strong><br />
Prof. James Horrigan<br />
University of New Hampshire,<br />
USA<br />
Prof. Manmohan Rai Kapoor<br />
Concordia University, Canada<br />
Dr. Iqbal Khadaroo<br />
University of Essex, UK<br />
Prof. Saleha B. Khumawala<br />
University of Houston, USA<br />
Prof. Mehmet C. Kocakulah<br />
University of Houston, USA<br />
Prof. Erkki K. Laitinen<br />
University of Vaasa, Finl<strong>and</strong><br />
Prof. Johnny Lind<br />
Stockholm School of<br />
Economics, Sweden<br />
Prof. Gill B. Manzon Jr.<br />
Boston College, USA<br />
Prof. Shawn Mauldin<br />
Nicholls State University,<br />
USA<br />
Prof. Kenneth A. Merchant<br />
University of Southern<br />
California, USA<br />
Prof. Dr. Nafsiah Mohamed<br />
Malaysian Accountancy<br />
Research <strong>and</strong> Education<br />
Foundation (MAREF),<br />
Malaysia<br />
Prof. Jan Mouritsen<br />
Copenhagen Business<br />
School, Denmark<br />
Prof. David S. Murphy<br />
Lynchburg College, USA<br />
Prof. Hiroshi Okano<br />
Osaka City University,<br />
Japan<br />
Prof. Joshua Onome<br />
Universidade Metodista de<br />
Sao Paulo, Brazil<br />
Prof. Dr. Luiz Carlos Jacob<br />
Perera<br />
Universidade Presbiteriana<br />
Mackenzie, Brazil<br />
Prof. Vaughan S. Radcliffe<br />
University of Western<br />
Ontario, Canada<br />
Prof. K. Ramesh<br />
Michigan State University,<br />
USA<br />
Prof. Dr. Hanno Roberts<br />
Norwegian School of<br />
Management, Norway<br />
Prof. Prof S. Roohani<br />
Bryant University, USA<br />
Prof. Shahrokh M.<br />
Saudagaran<br />
University of Washington,<br />
Tacoma, USA<br />
Dr. Thorsten Sellhorn<br />
WHU Otto Beisheim School<br />
of Management, Germany<br />
Prof. Wally Smieliauskas<br />
University of Toronto,<br />
Canada<br />
Prof. Pam Smith<br />
Northern Illinois University,<br />
USA<br />
Prof. Dr. Naomi Soderstrom<br />
University of Colorado at<br />
Boulder, USA<br />
Prof. Themin Suwardy<br />
Singapore Management<br />
University, Singapore<br />
Prof. Yoshio Suzuki<br />
Meiji University, Japan<br />
Dr. Panayiotis Tahinakis<br />
University of Macedonia,<br />
Greece<br />
Dr. Mohammad Talha<br />
King Fahd University of<br />
Petroleum & Minerals<br />
(KFUPM), Saudi Arabia<br />
Prof. Dennis Taylor<br />
RMIT University, Australia<br />
Prof. Jimmy Yang-Tzong<br />
Tsay<br />
National Taiwan University,<br />
Taiwan<br />
Prof. Alfred Wagenhofer<br />
University of Graz, Austria<br />
Dr. Brian Wright<br />
University of Exeter, UK<br />
Prof. Liansheng Wu<br />
Peking University, China<br />
Prof. Stefano Zambon<br />
University of Ferrara Via<br />
Voltapaletto, Italy<br />
Prof. Stephen A. Zeff<br />
Rice University, USA<br />
visit<br />
www.inderscience.com
Methods of payment<br />
Content of Inaugural<br />
Issue of IJMFA<br />
VOL. 1(1), 2008<br />
An examination of the types of cost<br />
system used to obtain product costs in<br />
British manufacturing industry<br />
John A. Brierley, Christopher J. Cowton <strong>and</strong><br />
Colin Drury<br />
Adoptability of Japanese management<br />
practices in Sri Lankan industry<br />
Anura De Zoysa <strong>and</strong> Siriyama Kanthi Herath<br />
A citation analysis of the top-ranked<br />
management <strong>and</strong> financial accounting<br />
journals<br />
Chee W. Chow, Kamal Haddad, Gangaram<br />
Singh <strong>and</strong> Anne Wu<br />
Avoiding losses <strong>and</strong> earnings decrease by<br />
Malaysian companies before <strong>and</strong> after<br />
major corporate governance initiatives<br />
Mohammad Talha, Musthafa Mohamad <strong>and</strong><br />
Abdullah Sallehhuddin<br />
Governance of the PRC Qingtongxia<br />
Alumium Corporation<br />
Ehsan H. Feroz, Sungsoo Kim <strong>and</strong> Jiexin Liu<br />
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Hewlett-Packard Co. (HP) accounting for<br />
decision analysis: a case in international<br />
financial statement analysis<br />
Junaid M. Shaikh<br />
The consequences of information<br />
assymmetry, task <strong>and</strong> environmental<br />
uncertainty on budget participation:<br />
evidence from Malaysian managers<br />
Yuserrie Zainuddin, Sofri Yahya, Noor Nasir<br />
Kader Ali <strong>and</strong> Abdalmunaem Saleh<br />
Abuenniran<br />
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Jamoussi Wassim, Baklouti Mohamed Aymen<br />
<strong>and</strong> Habib Affes<br />
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For queries concerning the journal, please contact:<br />
Editor-in-Chief<br />
Dr. Junaid M. Shaikh<br />
Associate Professor in <strong>Accounting</strong>,<br />
Curtin University of Technology,<br />
Department of <strong>Accounting</strong>,<br />
School of Business,<br />
Sarawak Campus (Off Shore Campus), CDT 250,<br />
98009 Miri, Sarawak,<br />
Malaysia<br />
Email: junaid.s@curtin.edu.my<br />
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© 2013 <strong>Inderscience</strong> Enterprises Ltd<br />
ISSN: 1753-6715 (Print), ISSN: 1753-6723 (Online)
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