Journal of Applied Accounting Research: Volume 6 Issue 2

The 10th CSEAR summer school 17th ‐ 19th September 2001 at the Kelvin Conference Centre, Glasgow University

Leigh Holland

The Centre for Social and Environmental Accounting Research has been running Summer Schools since 1992, when the first was arranged as part of the British Accounting Association’s…

Conference report ‐ Designing a corporate governance course ‐ What do you think?

John Holland

During the Corporate Governance Workshop in Bangor on the 19th December 2000, and the March 27th SIG meeting at the 2001 BAA conference, the SIG made some progress in our attempt…

Tax complexity and the cost of debt

Lesley Franklin, Penelope Tuck

Now that debt has replaced equity as the preferred source of finance for many UK companies, the correct calculation of the cost of debt assumes even greater importance than it has…

The management of translation exchange rate risk in multinational companies: A note

Alpa Dhanani

According to academics, the translation form of exchange rate risk does not affect the market value of a firm and as a result should not be managed by corporate managers. Research…

Activity based costing in universities ‐ An inappropriate technique?

Martin Broad, David Crowther

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the…

Management accounting and strategic human resource management: A UK/Canadian comparative analysis

Rishma Vedd, Reza Kouhy

There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an interdisciplinary manner. One such discipline where management accounting…