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To alert investment advisers to changes to be implemented to the Securities and Exchange Commission’s (SEC’s) Form ADV requirements as of October 1, 2017. Form ADV is the SEC’s principal investment adviser registration form.

Explains new public disclosure reporting requirements for investment adviser separately managed accounts (SMA) businesses, assesses the new “umbrella registration rules” that will govern how related advisers are treated by Form ADV, outlines key changes to Form ADV on a provision-by-provision basis, summarizes various other technical additions to Form ADV, and examines new performance reporting record-keeping requirements.

The Form ADV amendments are significant. Investment advisers should be preparing for compliance ahead of the October 2017 compliance date. Information retrieval processes will need to be reviewed and tested against the new disclosure rules. Firms will want to coordinate with their clients to minimize surprises when client data (albeit on an aggregated basis) is made public. Firms that operate under umbrella registrations should check their eligibility against the new rules.

Practical and informative guidance from experienced investment adviser attorneys that consolidates the key provisions of which investment advisers should be aware under new SEC disclosure and recordkeeping requirements.

This paper aims to make investment compliance professionals aware of the new model of the flexible, high‐service open architecture broker‐dealer – which is characterized as the “plug and play” online brokerage.

An analogy is made to “plug and play” computer devices, which allow computer systems to recognize and work with new devices as soon as they are connected. It is explained that, in the same way, the “plug and play” brokerage, because of its predominantly open architecture investment products and services, is able to much more easily “recognize” the investments, methodologies, and tools of investors and financial intermediaries new to its platform.

The model has a wide and deep array of brokerage and investment products and services available, many of them at much lower cost than similar products or services at full service or wirehouse firms. The previous “friction” of movement of investors and financial advisors from one brokerage to another, due to firm‐specific fund share classes, proprietary trading and investment management tools, or exclusive investment opportunities, has been dramatically reduced.

The developments described will help to ensure a more educated investor population and a more consistent investment activity experience for the investing public and their financial advisors. The regulatory and compliance issues confronted by this type of firm are not substantially different from those faced by any other online brokerage firm, except perhaps with respect to the substantial lack of proprietary products and therefore associated potential conflicts.

This thorough description of the services offered through this new model and its implications for the brokerage industry will educate investment compliance and other financial services professionals about these critical new developments.

Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration.

Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both frameworks, the identification of benefits associated with their simultaneous application and the design of a comprehensive model integrating their individual principles.

It is concluded that these management schemes are compatible and complementary from a theoretical standpoint; and that, therefore, their combined implementation might help organizations improve overall performance. It is also argued here that their use in conjunction could facilitate the spread of SMA techniques and the full exploitation of QMSs.

A new management system proposing the incorporation of SMA tools into traditional QMSs is introduced, and some recommendations for its practical use are presented.

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.

The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.

The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.

The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.

This study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.

The results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.

This study is limited to Australian non‐service manufacturing companies. As a SMAS is a new holistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.

This study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.

This study aims to determine the influence of candidate employees' social media accounts (SMAs) on human resource (HR) professionals' hiring decisions as a job application reference in the tourism industry.

Using a qualitative approach, semi-structured interviews were conducted in tourism businesses, such as hotels, travel agencies, restaurants, bars, and ground-handling service companies. In-depth, open-ended interviews with 16 questions were conducted to gather data face to face between October 15 and December 20, 2021, with 38 HR professionals. The research questions were analyzed using thematic analysis and discussed under three main themes.

The findings of this study showed that HR managers in the tourism industry generally prefer to examine candidates' SMAs rather than traditional references because they can quickly and cheaply screen many applicants.

Social media (SM) is increasingly used as a crucial channel in recruitment within organizations. This paper contributes by filling a gap in HR management, which empirical studies on the influence of job applicant's SMAs on recruiters' hiring decisions have been limited so far.

The specific purpose of this article is to describe customer profitability analysis and evaluate its compatibility with quality management systems. Besides, its more general objective consists in shedding further light on the links between management accounting and quality management, which is still an emerging topic.

The first part of the document presents a theoretical description of the disciplines and tools that are relevant to the study. Afterward, an explanation of the way in which customer profitability analysis is operationalized in practice is provided. Subsequently, a framework for the incorporation of customer profitability analysis into a quality management system is introduced. The final section includes some recommendations for future research.

Through the analysis of the benefits of the incorporation of customer profitability analysis into an ISO 9000 model, the study provides further support to the premise that the joint consideration of management accounting techniques and quality management tools is beneficial to organizations.

The article combines two disciplines closely related in practice but seldom concurrently addressed in the literature.