International Journal of

Managerial and
Financial Accounting
Scope of the Journal
IJMFA covers all aspects of managerial accounting as well as financial accounting
prevailing worldwide. In today’s advanced manufacturing environment, various issues
arise for accounting standard-setting practising professionals. Managerial accounting
and financial accounting have their own separate issues. Solving these issues is a
significant challenge. Therefore, IJMFA assists researchers in overcoming these
challenges in an efficient and effective manner. The key difference between managerial
and financial accounting is that managerial accounting information is aimed at helping
managers within the organisation make decisions. In contrast, financial accounting is
aimed at providing information to parties outside the organisation. IJMFA is a scholarly
double-blind peer-reviewed international journal

Subject coverage:
The focus of managerial accounting is on the • Responsibility accounting and total quality
needs of managers within the company rather management
than the interested parties outside the company. • Investment centres and transfer pricing
Some of the users of financial accounting • Decision making: relevant costs and benefits
information are current and prospective • Target costing and cost analysis for pricing
stockholders, lenders and investment analysts. decisions
The main similarity between the two is that they • Capital expenditure decisions
both draw upon data from an organisation’s • Performance measurement, benchmarking
basic accounting system, mainly the cost and balanced scorecard
accounting system. • Corporate governance and social
Suitable topics include, but are not limited to: responsibility (accounting)
• All areas of managerial accounting and
Financial Accounting: decision making
• Financial statements
• Accounting theory and practice
• Financial accounting and reporting
• Accounting cycle
• Income statements, statements of retained
earnings, and balance sheets
International Journal of
• Accounting standards convergence
• International financial reporting standards
• Generally accepted accounting principles Managerial and
(GAAP)
• Cash flow analysis Financial Accounting
• All areas of financial accounting prevailing
worldwide

Managerial Accounting:
• The changing role of managerial accounting in
a dynamic business environment
• Product costing and cost accumulation
• Process costing
• Activity-based costing and cost management
systems
• Cost-volume-profit analysis
• Standard costing and performance measures
for today's manufacturing environment www.inderscience.com/ijmfa

v i s i t w w w. i n d e r s c i e n c e . c o m
Members of the Editorial Board
Editor-in-Chief
Dr. Junaid M. Shaikh
Curtin University of
Technology, Malaysia
Editorial Board
Prof. A.S. Ahmed
Texas A & M University, USA
Prof. Simon Alcouffe
EM Lyon, France
Prof. Ray Anderson
Univeristy of Ballarat,
Australia
Prof. Dr. Amelia A. Baldwin
University of Alabama-
Huntsville, USA
Prof. Vivien A. Beattie
University of Glasgow, UK
Prof. Al Bhimani
London School of
Economics, UK
Prof. Erv Black
Brigham Young University,
USA
Prof. Enrique Bonson
Universidad de Huelva,
Spain
Dr. John A. Brierley
University of Sheffieldm, UK
Prof. Richard J. Briston
University of Hull, UK
Prof. Jane Broadbent
Roehampton University, UK
Prof. Carol Brown
Oregon State University, USA Prof. Michael Gibbins
University of Alberta, Canada
Prof M.J. (Murray) Bryant
University of Western Prof. Lawrence A. Gordon
Ontario, Canada University of Maryland, USA
Prof. Dr. F. Greg Burton
Brigham Young University,
USA
Prof. Anne Cazavan-Jeny
ESSEC Business School,
France
Prof. Hsihui Chang
Syracuse University, USA
Prof. C.S. Agnes Cheng
Louisiana State University,
USA
Prof. Chee W. Chow
San Diego State University,
USA
v i s i t w w w. i n d e r s c i e n c e . c o m
Prof. William M. Cready
University of Texas at Dallas,
USA
Prof. John Cullen
University of Sheffield, UK
Prof. Dr. Gary M.
Cunningham
Jonkoping University, in
Jonkoping, Sweden
Prof. Ignance De Beelde
Ghent University, Germany
Prof. Istemi Demirag
Queen's University Belfast,
UK
Prof. Ashutosh Deshmukh
Pennsylvania State University University of Vaasa, Finland
- Erie, USA
Prof. M. H. El-Badawi
California State University, Economics, Sweden
USA
Prof. Serge Evraert
Pole Universitaire de
Sciences de Gestion, France
Prof. Dr. Ehsan Habib Feroz Boston College, USA
University of Washington,
Tacoma
Milgard School of Business,
USA
Prof. Rolf Uwe Fülbier Prof. Kenneth A. Merchant
WHU - Otto Beisheim School University of Southern
of Management, Germany California, USA
Prof. Sonja Gallhofer
University of Dundee, UK
Prof. R.H. Gray
The Gateway, St Andrews
University, UK
Prof. Dr. Robert F. Göx
University of Fribourg,
Switzerland
Prof. Jim Haslam
University of Dundee, UK
Prof. Simon S.M. Ho
Hong Kong Baptist
University,
Hong Kong
Prof. Heli Hookana
University of Turku, Finland
Prof. Keith Hooper
AUT University, New Zealand
Prof. James Horrigan
University of New Hampshire, Prof. Prof S. Roohani
USA Bryant University, USA
Prof. Manmohan Rai Kapoor Prof. Shahrokh M.
Concordia University, Canada Saudagaran
University of Washington,
Dr. Iqbal Khadaroo
Queen's University Belfast, Tacoma, USA
UK
Prof. Saleha B. Khumawala
University of Houston, USA
Prof. Mehmet C. Kocakulah
University of Houston, USA
Prof. Erkki K. Laitinen
Prof. Johnny Lind
Stockholm School of
Prof Anastasia Maggina
Accounting, University of
LaVerne, Greece
Prof. Gill B. Manzon Jr.
Prof. Shawn Mauldin
Nicholls State University,
USA
Prof. Dr. Nafsiah Mohamed
Malaysian Accountancy
Research and Education
Foundation (MAREF),
Malaysia
Prof. Jan Mouritsen
Copenhagen Business
School, Denmark
Prof. David S. Murphy
Lynchburg College, USA
Prof. Hiroshi Okano
Osaka City University, Japan
Prof. Joshua Onome
Universidade Metodista de
Sao Paulo, Brazil
Prof. Vaughan S. Radcliffe
University of Western
Ontario, Canada
Prof. K. Ramesh
Michigan State University,
USA
Prof. Dr. Hanno Roberts
Norwegian School of
Management, Norway
Dr. Thorsten Sellhorn
WHU Otto Beisheim School
of Management,Germany
Prof. Wally Smieliauskas
University of Toronto,
Canada
Prof. Pam Smith
Northern Illinois University,
USA
Prof. Dr. Naomi Soderstrom
University of Colorado at
Boulder, USA
Prof. Themin Suwardy
Singapore Management
University, Singapore
Prof. Yoshio Suzuki
Meiji University, Japan
Dr. Panayiotis Tahinakis
University of Macedonia,
Greece
Dr. Mohammad Talha
King Fahd University of
Petroleum & Minerals
(KFUPM), Saudi Arabia
Prof. Dennis Taylor
RMIT University, Australia
Prof. Jimmy Yang-Tzong
Tsay
National Taiwan University,
Taiwan
Prof. Alfred Wagenhofer
University of Graz, Austria
Dr. Brian Wright
University of Exeter, UK
Prof. Liansheng Wu
Peking University, China
Prof. Stefano Zambon
University of Ferrara Via
Voltapaletto, Italy
Prof. Stephen A. Zeff
Rice University, USA

Content of Inaugural
Issue of IJMFA
VOL. 1(1), 2008
An examination of the types of cost
system used to obtain product costs in
British manufacturing industry
John A. Brierley, Christopher J. Cowton and
Colin Drury
Adoptability of Japanese management
practices in Sri Lankan industry
Anura De Zoysa and Siriyama Kanthi Herath
A citation analysis of the top-ranked
management and financial accounting
journals
Chee W. Chow, Kamal Haddad, Gangaram
Singh and Anne Wu
Avoiding losses and earnings decrease by
Malaysian companies before and after
major corporate governance initiatives
Mohammad Talha, Musthafa Mohamad and
Abdullah Sallehhuddin
Governance of the PRC Qingtongxia
Alumium Corporation
Ehsan H. Feroz, Sungsoo Kim and Jiexin Liu
Hewlett-Packard Co. (HP) accounting for
decision analysis: a case in international
financial statement analysis
Junaid M. Shaikh

The consequences of information
assymmetry, task and environmental
uncertainty on budget participation:
evidence from Malaysian managers
Yuserrie Zainuddin, Sofri Yahya, Noor Nasir
Kader Ali and Abdalmunaem Saleh
Abuenniran
Relevance of intangible in the evaluation
of the firms: case of the French market
Jamoussi Wassim, Baklouti Mohamed Aymen
and Habib Affes
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Notes for Authors and Submission of Papers
Submitted papers should not have been previously published or be currently under
consideration for publication elsewhere.

All papers are refereed through a double-blind process. A guide for authors and other
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For queries concerning the journal, please contact:

Editor-in-Chief
Dr. Junaid M. Shaikh
Associate Professor in Accounting,
Curtin University of Technology,
Department of Accounting,
School of Business,
Sarawak Campus (Off Shore Campus), CDT 250,
98009 Miri, Sarawak,
Malaysia
Email: junaid.s@curtin.edu.my

with a copy to:

Editorial Office,
Email: editorial@inderscience.com

(Please include in your submission the title of the Journal)

ISSN: 1753-6715 (Print), ISSN: 1753-6723 (Online)