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This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random... more
This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting
Purpose – The purpose of this paper is to develop a possible method of money laundering and terrorism financing (MLTF) risk assessment in non-bank entities that are the subject matter of anti-money laundering and counter terrorism... more
Purpose – The purpose of this paper is to develop a possible method of money laundering and terrorism financing (MLTF) risk assessment in non-bank entities that are the subject matter of anti-money laundering and counter terrorism financing (AMLCTF) Tranche II in Australia. Design/methodology/approach – The objectives are achieved by proposing a scorecard of risk assessment under its various dimensions drawing
This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random... more
This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting
ABSTRACT This paper examines the associations of cultural factors and learning styles with the satisfaction and success of undergraduate accounting students in Australia. Using a structured questionnaire, responses from 189 students were... more
ABSTRACT This paper examines the associations of cultural factors and learning styles with the satisfaction and success of undergraduate accounting students in Australia. Using a structured questionnaire, responses from 189 students were collected randomly from domestic and international students enrolled in an accounting programme at the University of Canberra. Results reveal that a large number of international students studying accounting at the university are from China and they possess a collectivistic cultural background. The learning style of these international students is more reflective but less inclusive and concrete. They are also quite satisfied and successful with their programme. In contrast, it was found that Australian students prefer a more inclusive and concrete learning style, but they show much less satisfaction when studying accounting. Furthermore, students who have characteristics of logical thinking, hard working and feel personally involved in things show significantly higher levels of satisfaction in terms of learning outcomes and success in their accounting programme.