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Business

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Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation

Article Abstract:

A detailed examination of manufacturers' adoption and utilization of advanced management accounting techniques as well as perceived barriers to implementation is presented in an effort to explain firms' reluctance to adopt the new techniques as shown in previous US and UK studies. The survey includes data from 165 New Zealand manufacturing sites representative of those facing major structural and environmental changes. Actual adoption, utilization, and combination of techniques are discussed as are trends, perceived benefits and barriers. Human-resource limitations are found to be the most serious barrier.

Manufacturing processes, Management dynamics, New Zealand, Analysis, Manufacturing industry, Manufacturing industries, Innovations

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Environmental auditing: the audit theory gap

Article Abstract:

A proposal that the accounting profession utilize existing expertise to facilitate training in fundamental audit theory and methodology as the fast-growing environmental audit market attracts worldwide interest is presented. Professional groups dominating the conduct of environmental audits suffer from severe gaps in their knowledge base due to lack of education and the fact that strategies have primarily focused on how accountants can "orchestrate" audits. Evidence available in current literature is largely anecdotal.

Usage, Auditing, Training

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The accounting craft and the environmental crisis: reconsidering environmental ethics

Article Abstract:

It is argued that those engaged in environmental accounting must consider fundamental ethical positions informing research and develop and explore such positions fully before making decisions. Two alternative approaches to environmental ethics are reviewed: radical ecology, including subdivisions such as eco-feminism and deep ecology; and the emerging post-modern environmentalist view. A stated goal is to encourage accounting researchers to explicitly state what ethical positions they adopt in their work.

Australia, Environmental aspects, Ethical aspects, Social accounting

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