This work aims at making a theoretical contribution about viability of accounting information to enhance resilience in challenging operational conditions. Activity-Based Costing (-ABC) is a newer system that enables managers to cost more accurately, and cost accounting is needed more in Palestinian where Israeli army had erected 648 check points, causing economic recession. This empirical study draws upon a survey of 32 ISO 9000 certified manufacturing enterprises that aspire to modernity. The research question was how do enterprises produce effective costing practices under challenging operational environment in Palestine? The findings of this study have showed that enterprises were able to improvise and to produce their own version of bespoke ABC, termed “pseudo-ABC”. The system tended to display less complexity than the typical ABC systems in UK. “Pseudo-ABC” is utilized by prosperous manufacturers in Palestine. The system could be applied to analogous dire business environment.
REPORTING OF NON-FINANCIAL INFORMATION AND ITS IMPACT ON THE DECISIONS TAKEN IN PRIVATE INSTITUTIONS IN RWANDA: CASE STUDY NORHERN PROVINCE (Published)
This study aimed at analysing the role of reporting non-financial information in the decision making of private institutions in Rwanda. A conceptual framework indicating interaction between variables was drawn. The independent variable that is Reporting of non-financial information was measured by environmental reporting, governance reporting, sustainability and employee satisfaction. The dependent variable that is decision making was measured by increase in market share, customer satisfaction, quality management, environmental protection. A positivism and phenomenological approach was used in the study. A multi-strategy that triangulates different research strategies was adopted. Data was collected from both primary and secondary sources using questionnaires, interviews and on desk research. A population of 20 companies was taken from which 12 companies were selected purposively. Results indicated that non-financial information plays a very important role in the decision making. Results revealed that non-financial information helps managers in making decisions about market share, quality management, and environment protection. Based on the results the researcher concluded that non-financial information should be part and partial of management reports. In the view of the importance of financial information in the decision as indicated by various scholars in the previous studies, coupled with the increased importance of non-financial information, the researcher developed a balanced scorecard model that integrates both financial and non-financial information in the decision making of private institutions