November 2020

Management Accounting Frontiers

Editorial: COVID-19 Pandemic and the Case for Research on Traditional Management Accounting Practices

V. G. Sridharana, Michael S. C. Tseb a Adelaide Business School, The University of Adelaide, Australia b Institute of Certified Management Accountants, Australia Year 2020 has been an unexpectedly challenging year for the world. Despite […] Editorial: COVID-19 Pandemic and the Case for Research on Traditional Management Accounting Practices […]

Management Accounting Frontiers

The Role of Strategic Cost Management in Marketing Decisions: A Case Evidence of Brand Acquisition Assessment

Richard Kristoffer S. Manapata, V. G. Sridharanb a Institute of Certified Management Accountants, Australia, and Philippine Institute of Certified Public Accountants, Philippine b Adelaide Business School, The University of Adelaide, Australia Abstract While the role The Role of Strategic Cost Management in Marketing Decisions: A Case Evidence of Brand Acquisition Assessment […]

Management Accounting Frontiers

A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital

Michael Soa, Janek Ratnatungab a United International College, Beijing Normal University and Hong Kong Baptist University, China b Institute of Certified Management Accountants, Australia Abstract Intellectual capital (IC) is increasingly seen as an integral part A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital […]

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