摘要:

Cost and management accounting practices are being criticised for their deficiencies in providing firms with high‐quality information for decisionmaking. While empirical data exist for overseas countries, little information, if any, is available for Australian companies. This paper reports the results of a survey addressed in November 1989 to the 2,000 largest Australian manufacturing companies. A contingency approach (using firm size, diversification, decentralisation, international exposure and industry as contingent variables) is suggested to explain various cost‐allocation practices. Responses from 430 firms provided the information used in this st

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1991.tb00496.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1991.tb00497.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY

摘要:

A set of proposals on corporate conduct, prepared under the auspices of the National Companies and Securities Commission, was widely circulated for discussion during 1990 and issued in its final form in December. The proposals constitute a self‐regulatory code which may significantly influence the control and decision‐making structures of listed companies, particularly through its guidelines on the composition of the board of directors. This paper concludes that there is evidence that further regulating board memberships could impose costs on shareholders of companies which favour certain board structu

ISSN:1035-6908    

DOI:10.1111/j.1835-2561.1991.tb00498.x

出版商:Blackwell Publishing Ltd    

年代:1991

数据来源: WILEY