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Presents a case study demonstrating financial statement ratio analysis (FSRA). This analysis matches company to industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a budgeted financial statement variance analysis for the EE (electronic and electrical) industry. Develops the concept of industry base standards, integrating them into the more traditional statistical and accounting concepts of quality control standards. Provides an implementation example, and reviews possible improvements to the current methodology and approach. Uses a similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company and an industry based largely on aggregate industry databases. For this purpose, uses a multivariate linear trend regression analysis for the sales forecasting model. Defines and tests related hypotheses and evaluates their significance and confidence levels. For an illustration uses the EE industry and the APM company. Also demonstrates a microcomputer‐based FSRA software that speeds, facilitates, and helps to accomplish the stated objectives. The FSRA software uses industry financial statement databases, computes financial ratios and builds forecasting models.

This paper seeks to explore the evolution of a third generation mobile communications (3G) industry based on TD‐SCDMA technical standard in China through the lens of network analysis.

The authors argue that inter‐firm alliances help companies gain and integrate internal and external resources and foster technical innovation. The paper analyzes alliance governance structures and governance mechanisms in particular, and shows how they protect and improve network‐based innovation capabilities and competitive advantages during a ten‐year period with the method of social network analysis and case studies.

The authors offer a theoretical model that incorporates cooperation among organizations, the maturity of the industrial chain, and the accumulation of organizational knowledge and social capital.

The paper offers a theoretical model of factors that contributes greatly to the development of technical innovation.

Investigates the effects of technology standards on the changing nature of interdependence between competitors in a global industry. Drawing on the theory of organizational ecology, the effects of technology standards on the type of interplay among competitors are investigated as the underlying process affecting new firm entry. Empirical data from the global personal computer industry provide preliminary evidence that positive interdependence, or mutualism, characterizes the nature of competition before the establishment of a technology standard. Negative interdependence, or full competition, is found to prevail after a technology standard emerged. These findings suggest that the evolution of industries where compatibility and technological standards are critical can be analyzed in two different phases: the technological legitimation phase; and the market competition phase. A discussion of the underlying interdependencies in the two phases and their implications is also provided.

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This first British industry‐based study of the implementation of these calculative techniques makes use of the case study research tool to interrogate archival data relating to leading iron and steel companies. We demonstrate the adoption of standard costing and budgetary control early on (during the inter‐war period) by a single economic unit, United Steel Companies Ltd, where innovation is attributed to the engineering and scientific background and US experiences of key personnel. Elsewhere, significant management accounting change occurred only with the collapse in iron and steel corporate profitability that began to become apparent in the late 1950s. The process of accounting change is addressed and the significance for our study of the notions of evolution and historical discontinuity is examined. The paper is contextualised through an assessment of initiatives from industry‐based regulatory bodies and consideration of the economic circumstances and business conditions within which management accounting practices were the subject of radical revision.

The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed sector but across all industries.

This paper uses an enhanced analysis of existing empirical literature on accounting reporting for sustainability efforts in corporate practices. The study uses two statistical techniques: multiple linear regression analysis and structural equations modeling, focusing on a sample drawn from the Newsweek Green Rankings within the automobile industry. Specifically, the analysis is conducted on data spanning from 2014 to 2016, covering three years and comprises 25 corporations from the Global Fortune 500 list.

The empirical analysis reveals a significant gap in sustainable reporting practices, highlighting the challenges of nonstandardized managerial accounting across the globe. This research portrays key benefits including enhanced data accessibility and the adoption of sustainable practices across industries. Furthermore, assisting in academic research.

The study addresses challenges in researching sustainability constraints across various dimensions. The obtained empirical data could inform stakeholders, including accounting setters and managers in the automobile industry, about the pressing need to set uniform sustainability constraints comprehensively and to implement global reporting standards to foster transparency and accountability.

The sustainability accounting setters, such as Sustainability Accounting Standards Board and International Financial Reporting Standards Foundation, face the challenge of adopting globally accepted accounting standards for sustainability reporting. The statistical evidence correlates sustainable variables with three profitability margins (earnings before interest and taxes, earnings before interest taxes, depreciation and amortization and pretax), providing empirical proof of the degree of correlation among them.

This paper aims to collaborate with the Meditari Accountancy Research Journal in bridging the gap in international standards for sustainability accounting reporting. It emphasizes the global significance of achieving a standardized approach to reporting for sustainability and its potential positive impact on corporations, governments, academic research teams and society.

Diverse societal stakeholders have advocated for the implementation of a more sustainable world. Currently, there is no international agreement on how to report for sustainability efforts. This paper evidences this gap, which if persistent would not allow for an accurate evaluation of progress and fulfillment of goals, causing a subpar performance without standard measures.

While manufacturing organisations were early adopters of ISO 9000, lately, many service sector organisations have also pursued adoption. The aim of this paper is to compare the experiences with the standard of the two sectors.

The research collected data from 149 service and 160 manufacturing organisations using a common survey measurement instrument.

Results show that there are no statistically significant differences between the two groups in terms of time and cost of obtaining registration. Also, there are only small points of differences in motivation for registration and difficulties faced. There are greater differences between the groups in terms of benefits gained and management practices associated with the standard.

These results provide interesting insights into how the two groups perceive and engage with the standard, how cross‐industry diffusion could be taking place, and the veracity of the claims made about the universal applicability of the standard. These findings imply that service organisations can learn from the experiences of the manufacturing sector, but copying carte blanche the implementation strategies is fraught with risks. Further, the standard is not universally applicable and may need industry‐specific tailoring.

The purpose of this paper is to assess the level of knowledge, halal dietary quality assurance practices, and commitment among food industries in the implementation of halal in Malaysia. Besides, the study was based on two categories that are considered major contributors in the chain of halal food sector in Malaysia which are the multinational, and small medium enterprise (SME).

Two company’s categories related to halal food and beverage industry which are the multinational, and SME were chosen in this research based on the similarities in terms of functions and needs in the implementation of halal in Malaysia. Furthermore, both categories are the main groups in the halal food sector that support the growth of other categories. The sample of the study was comprised of 241 companies from halal certification holders (MNCs=69; SMEs=172).Cross-sectional study through random sampling and purposive sampling was used where the internal halal committee who have been specifically appointed in the organization were asked to fill in the questionnaire. Personally hand-delivered questionnaires in workplaces was used as a method of data collection. The data were analyzed using SPSS version 21.

Based on the analysis, it was found that the level of knowledge, halal quality assurance practices and commitment to be at a good level. Whereas the results of inference showed that there are significant differences for the three variables studied.

In the study there are some limitations, namely; first, the categories studied are focussed solely on halal food industry. Halal now been expanded to other products such as pharmaceutical, logistics, etc. Second, the standards used are the standard and guidelines on the handling of food. Finally, the limitations in obtaining more respondents as most industry in Malaysia is still concerned to provide feedback and view it as the secrecy of the company.

First, the implication of the theory and literature studies in which the research prevalence is associated with the ISO quality and quality management, integration of multiple disciplines and concepts is essential as a combination of elements of human capital and strategic management. Second, on behalf of the government or specially-appointed halal certification body, it can give a clear picture of the exposure and promotion related to the deed, procedures, and guidelines have gone through several changes and amendments. In addition, it is also able to evaluate the effectiveness of a number of conditions that are required such as internal halal appointment committee. Third for industry practitioners, focussing in delivering halal standards is not dependent on the system, working patterns, and technologies alone, but should also take into account the element of human capital and organizational responsibility in maintaining halal integrity and enhancing the knowledge and halal dietary management in accordance with the requirements of Islamic law and fatwa.

On behalf of the users, the confidence is there and in order to produce a halal product, it involves a fairly strict chain and has always been regulated by a special committee whose role are meeting the needs outlined halal standards.

The study is the starting point in discussing in detail about the halal knowledge, halal quality assurance, and commitment after the standardization and harmonization of halal certification in early 2012. Furthermore, there are a few revisions on the act, standards, and procedures by the halal certification body, which halal assurance should be implemented and considered still new.

To propose some recommendations to improve the model that the Taiwanese Government developed for business to business data‐interchange standards for XML format (DIS_XML) of seven industries.

This study examines the DIS_XML development of Taiwan from a practical perspective. After an assessment of industrial structures and characteristics and recommendations are proposed for the development model.

The study concludes that the structure and function of development organization, expert knowledge, top management involvement and support, communication between relevant departments and the achievement of consensus are key factors in establishing the industrial DIS_XML.

The study revealed the development content of government promoting the DIS_XML of seven industries in Taiwan and will be of assistance to other countries that are inclined to promote.

Governmental involvement of the sort demonstrated by the Taiwanese Government is a rare phenomenon in the world. Such government involvement has directed the thrust of business involvement in the development of DIS_XML, and will ultimately determine whether it succeeds.

This paper presents an analytical framework to understand the complex CSR accountability standard architecture, studying the CSR standardization cycle through the organizational studies perspective. It has two main aims: to discuss the theoretical approach to CSR governance, proposing a matrix to classify international CSR accountability standards; and to study the CSR multi-industry standardization cycle (setting and design, diffusion and implementation), creating an analytical framework to understand the innovative dynamics adopted through CSR standard-setting.

The paper is based on empirical research on global CSR multi-industry standards and the emergence of a regulatory dynamic based on competition-collaboration. The paper's arguments stem from a case study of the Global Reporting Initiative and its inter-linkage and convergence with the UN Global Compact and ISO 26000. The author analyzes this case based on the global governance and institutional dynamics of regulation research.

Based on the study of CSR standards, the paper presents an analytical framework with various elements to analyze CSR accountability standards: scope, type of actors, performance type and mechanisms and type of legitimacy and monitoring strategies. Second, the paper advances the study of emerging inter-linkages between GRI, UNGC and ISO 26000 and analyzes the emergence of a meta-standardization process generated by the competition-collaboration dynamic.

Further research is needed to focus on the role of agency and different stakeholders on the meta-standardization process. Other research has to focus on the institutional logic and the multi-level analysis of the convergence between CSR standards and the self-regulation advanced process. In this respect, this research serves to demonstrate the leading innovative role adopted by private actors (mostly companies) in developing private standard setting for global governance.

The value of this paper is its analysis of the main convergence dynamic adopted by the most popular, global-scope CSR multi-industry standards, GRI, UNGC and ISO 26000. The findings show how this standardization cycle helps a new collaborative governance dynamic to emerge based on the adoption of private standard-setting. The paper is also useful for practitioners, helping them understand the growing convergence among CSR multi-industry standards, and how the convergence of sustainability reporting processes is advancing towards the integration and drafting of homogeneous guidelines with the prevalence of the GRI model.

The purpose of this paper is to analyze the dimensions and practices that have shaped the safety of amusement rides and devices in the US amusement park industry.

The paper provides an overview and historical examination of key concepts and phenomena.

The paper concludes that continued amusement ride and device incidents resulting from a lack of nationally accepted and recognized standards will potentially lead to or cause additional negative guest perception and possibly result in regulation from an external agency. This paper identifies areas of concern and makes recommendations to address the potential consequences resulting from staying the current course. It determines that the industry needs to find a collective voice and establish consistent self‐regulating policies in order to curb the incidents rates and avoid federal regulation.

The paper reports on several secondary research, scholarly as well as industry and government publications and personal communications.

The safety of patrons visiting amusement parks has become paramount during recent times. Over the last decade or so, the amusement park industry has struggled with the fallout from numerous serious injuries and ride related deaths. This has generated a great deal of interest from patrons, media outlets, and politicians alike. With the continued operation of amusement parks and attractions and the competition of external entertainment options, it is important for the industry to project a solid and evolving image of safety in order to attract and retain patrons.

The paper explores the evolution of amusement ride and safely in the USA.