2020

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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