Suchergebnisse

This Australian study explores and reports the findings of costing system sophistication in a public sector city council. Using longitudinal data from primary and secondary sources, the study explores and refines the meanings of costing system sophistication, and the reasons for sophisticating a costing system. The study finds that sophisticating a costing system requires detailed understanding of the elements of indirect costs and judgements about inclusion of these costs in product cost calculations. The study reveals that the inclusion of indirect costs is dependent on the perceived benefits of these costs in costing calculations, and the perceived meanings given to these costs by its users. The study also finds that costing system sophistication is driven by institutional isomorphic pressures imposed from external constituencies, and is in line with the prescriptions of institutional theory advocates. In particular coercive isomorphic pressure is observed to have led the normative and mimetic pressures throughout the sophistication process.

Activity Based Costing (ABC) as a costing tool is widely discussed in the academic and practitioners' circles for nearly two decades. There are theoretical and empirical accounts of ABC implementation processes and techniques in different studies. This study is a synthesis of past studies on ABC implementation in organizational contexts. Using a literature analysis of published papers over the last ten years, the study develops a typology of implementation issues by three major themes: types of organizations, methodologies used to explain the implementation processes, and the factors leading to the adoption or abandonment of an ABC system. The findings suggest that ABC is used in manufacturing, service, and even government sector organizations, organizational, economic and sociological theories are used to explain the implementation processes and finally, technical and human factors affect the implementation or abandonment of an ABC system in any organization. The comprehensive account of an ABC system implementation related major considerations reported in this paper will enhance the knowledge base of the interested academic researchers and practitioners. This research can be extended to a quantitative analysis of the themes reported here to improve the reliability and the validity of the conclusions reached in the paper.

This paper examines the mechanism of governance and control in Bangladesh NODs and pinpoints its strengths and weaknesses. For research methods, it resorts to a mixed method of literature review, field visit, and opinion survey. It articulates characteristics of governance in the areas of information and registration, governing laws and bodies, funds management, and accounts and audit, and finally makes an evaluation of all these mechanisms. Findings suggest that the current system of governance and control and most of its tools and measures are still at a precarious stage and so cannot ensure good governance. The reason of such unsound governance, however, is unrelated to the mechanism and rests with factors outside its limits. The paper concludes that the existing mechanism needs further improvement in its contents and method of implementation in order to ensure a better governance of the NGOs in this country. It envisions further research on this topic.

Consumption-based CO2 emission (CBE) accounting shows the possibility of global carbon leakage. Very little attention has been paid to the amount of emissions related to the consumption of products and services and their impact on sustainable development goals (SDGs), especially in the SAARC region. This study used a CBE accounting method to measure the CO2 emissions of five major SAARC member countries. Additionally, a Fully Modified Ordinary Least Square (FMOLS) and a causality model were used to investigate the long-term effects of the CBE and SDG variables between 1972 and 2015. The results showed that household consumption contributed more than 62.39% of CO2 emissions overall in the SAARC region. India had the highest household emissions, up to 37.27%, and Nepal contributed the lowest, up to 0.61%. The total imported emissions were the greatest in India (16.88 Gt CO2) and Bangladesh (15.90 Gt CO2). At the same time, the results for the long-term relationships between the CBEs and SDGs of the SAARC region showed that only the combustible renewables and waste (CRW) variable is significant for most of these countries. The sharing of the responsibility for emissions between suppliers and customers could encourage governments and policymakers to make global climate policy and sustainable development decisions,which are currently stalled by questions over geographical and past emission inequities.