Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Askarany, Davood
JABM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Technological Innovations, Activity Based Costing and Satisfaction Askarany, Davood; Smith, Malcolm; Yazdifar, Hasan
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 14 No 1 (2007): October
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines & Langfield-Smith, 2003; Beng, Schoch, & Yap, 1994; Bork & Morgan, 1993; Cavalluzzo & Ittner, 2003; Cooper & Kaplan, 1991;Gosselin, 1997; Hartnett & Lowry, 1994; Kaplan, 1984, 1994; Maiga & Jacobs, 2003; Lefebvre & Lefebvre, 1993). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In response to this issue and to overcome the shortcomings of traditional management accounting techniques, activity based-costing (ABC) was introduced in 1980s. However, despite the claimed benefits of ABC, the level of implementation of ABC is still lower than those of traditional management accounting techniques. Shedding light on this debate, current study first examines the level of association between technological changes in manufacturing practices and the level of implementation of ABC to see whether (or not) implementation of technological changes may lead to the implementation of ABC. Then it tests the level of association between the implementation of ABC and the level of satisfaction of ABCs users to see whether (or not) the adopters of ABC are more satisfied than non-adopters. The findings indicate that the diffusion of ABC is associated with the implementation of technological changes in manufacturing practices. However, the results provide no evidence to support that ABC adopters are more satisfied than non-adopters.
Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Yazdifar, Hassan; Askarany, Davood; Askary, Saeed
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 2 (2008): October
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The issue of (changing) accountants roles has been given considerable coverage in recent years, in both professional and academic accounting literature. This paper contributes to the debate by comparing the roles of accountants in independent organisations with the roles of accountants in dependent, subsidiary organisations. Do accountants working in dependent organisations have larger or smaller roles, or different roles, to accountants working for independent organisations? One thousand qualified members of the Chartered Institute of Management Accountants (CIMA), UK, were randomly selected for a postal questionnaire survey. This survey provides evidence which contributes towards an understanding of the influence and role of parent companies in management accounting practices and the role of management accountants in their subsidiary companies. This study relies on the data collected through a questionnaire survey. However, the extent of the role and influence of parent companies, and also the ways in which they impact on subsidiary companies need to be studied in greater depth i.e., case study method. The findings of this study will assist business consultants, system designers and managers to understand the differences between dependent and independent companies when considering implementation of any changes in their existing management accounting systems and practices. Most of the evidence to date on the relationship between parent and subsidiary companies is subject to fairly basic analysis, and presented in very general terms. Thus, this paper aims to contribute to towards this important debate through making a comparison of changing roles between independent and dependent organisations.
Co-Authors Askary, Saeed Smith, Malcolm Yazdifar, Hasan Yazdifar, Hassan