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Article
Publication date: 1 October 1997

Roger K. Doost

Activity‐based costing (ABC) has received considerable attention in recent years. In fact, some have portrayed it as a cure‐all for all kinds of problems. Presents a…

Abstract

Activity‐based costing (ABC) has received considerable attention in recent years. In fact, some have portrayed it as a cure‐all for all kinds of problems. Presents a father‐son debate on this issue (the father as the consultant and the son as the entrepreneur). Argues that ABC may not apply in many situations, and that common costs remain common, no matter how meticulously we attribute them to certain cost drivers for allocation purposes. Furthermore, if considerable facility and capacity costs remain unidentifiable with individual cost objects, the problem of not knowing the true product cost remains unresolved. The non‐accountant son wins most of the arguments in this real debate. Laments our getting on someone’s bandwagon too quickly in confirming or rejecting a concept or an approach to doing things. Aims to shed some light on this interesting issue.

Details

Managerial Auditing Journal, vol. 12 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1997

Roger K. Doost

While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a…

Abstract

While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a number of intangibles and hard‐to‐quantify factors. The call for such accountability has been heard even more loudly in recent years as journalists have instigated and politicians have joined the bandwagon in demanding more or better accountability for professors. Elaborates on the recent experience at Clemson University.

Details

Managerial Auditing Journal, vol. 12 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 November 1998

Roger K. Doost

There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with…

Abstract

There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with performance criteria and mandates for accountability. It is hoped that through such measures, universities will become better custodians of public funds leading to better and more efficient utilization of limited resources. The criteria developed is diverse and touches upon a variety of issues. However, their effectiveness in providing change is not yet tested. Through an in‐depth review of the university accounting system, we propose here that the missing link is financial accountability in the traditional responsibility accounting/managerial accounting approach for assessing performance and seeking improvement.

Details

Managerial Auditing Journal, vol. 13 no. 8
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 11 February 2021

Satish Kumar, Nitesh Pandey, Bruce Burton and Riya Sureka

The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed…

Abstract

Purpose

The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed bibliometric analysis of the journal’s primary trends and themes between 1986 and 2019.

Design/methodology/approach

This study uses the Scopus database to analyse the most prolific authors in the MAJ along with their affiliated institutions and countries; the work also identifies the MAJ articles cited most often by other journals. A range of bibliometric devices is applied to analyse the publication and citation structure of MAJ, alongside performance analysis and science mapping tools. The study also provides a detailed inter-temporal analysis of MAJ publishing patterns.

Findings

The MAJ publishes around 40 articles each year with citations of this work steadily growing over time. The journal has attracted contributors from around the globe, most often affiliated with the USA, the UK and Australia. Thematic evolution of the journal’s themes reveals that it has expanded its scope to include topics such as internal auditing, internal control and corporate governance, whilst co-authorship analysis reveals that the journal’s collaboration network has grown to span the globe.

Research limitations/implications

As this study uses data from the Scopus database, any shortcomings therein will be reflected in the study.

Originality/value

This study provides the first overview of the MAJ’s publication and citation trends as well as the evolution of its thematic structure. It also suggests future directions that the journal might take.

Details

Managerial Auditing Journal, vol. 36 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 July 1996

Roger K. Doost

Looks at the possible link between creativity, imagination, God and accounting. Questions whether there is a link. Asks students to submit their thoughts on spirituality…

Abstract

Looks at the possible link between creativity, imagination, God and accounting. Questions whether there is a link. Asks students to submit their thoughts on spirituality and God. Provides an example to show that a link between imagination and business does exist.

Details

Managerial Auditing Journal, vol. 11 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 August 1999

Roger K. Doost

There are a few things in the world, I am convinced, that you cannot put a dollars‐and‐cents value on. Among such things is the value of higher education. We can determine…

Abstract

There are a few things in the world, I am convinced, that you cannot put a dollars‐and‐cents value on. Among such things is the value of higher education. We can determine how much higher education may cost us. We can also determine the approximate payback for higher education. But we will be hard pressed to put a monetary value on higher education. And here is the fallacy for those who argue that higher education has become too expensive and it is not worth it. In this paper, I will discuss the cost of higher education (to the student and to the nation or the state), the value of higher education, and the approximate payback of higher education for the individual and the state.

Details

Managerial Auditing Journal, vol. 14 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 1997

Roger K. Doost

Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a…

Abstract

Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than developing a new set of codes, greater emphasis should be placed on cultivating ethics awareness.

Details

Managerial Auditing Journal, vol. 12 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 October 1996

Roger K. Doost

The challenge for accountants in reporting the results of operations is to be aware of the notions of input, output and outcome. Illustrates this with two examples, one…

Abstract

The challenge for accountants in reporting the results of operations is to be aware of the notions of input, output and outcome. Illustrates this with two examples, one from industry and one from the service economy, and explains the notions of input, output and outcome in conjunction with these examples.

Details

Managerial Auditing Journal, vol. 11 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1997

Roger K. Doost

Aims to counter the arguments that higher education has become too expensive and is not worthwhile. Points out that higher education cannot be evaluated in purely monetary…

Abstract

Aims to counter the arguments that higher education has become too expensive and is not worthwhile. Points out that higher education cannot be evaluated in purely monetary terms. Discusses the cost of higher education to the student and the nation or state; the value of higher education; and the approximate payback of higher education for the individual or the state.

Details

Managerial Auditing Journal, vol. 12 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 November 2000

Peter Letmathe and Roger K. Doost

An environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which…

Abstract

An environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which helps to assign the costs of environmental impacts correctly to their perpetrators. This article attempts to demonstrate how to use an environmental cost accounting system for internal and external audits and performance improvements. The generated information is appropriate to see if objectives and targets are achieved. High amounts of environmental impacts point to inefficiencies in the production area. Their elimination can help accomplish both ecological and business goals of a company.

Details

Managerial Auditing Journal, vol. 15 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

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