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We review the state of the literature concerning work–family conflict in the military, focusing on service members’ parenting roles and overall family and child well-being. This includes recognition that for many women service members, parenting considerations often arise long before a child is born, thereby further complicating work–family conflict considerations in regard to gender-specific conflict factors such as pregnancy, childbirth, postpartum, and breastfeeding. Subsequently, we consider more gender-invariant conflict factors, such as the nature of the work itself as causing conflict for the service member as parent (e.g., nontraditional hours, long separations, and child care challenges) as well as for the child (e.g., irregular contact with parent, fear for parent’s safety, and frequent relocations), and the ramifications of such conflict on service member and child well-being. Finally, we review formalized support resources that are in place to mitigate negative effects of such conflict, and make recommendations to facilitate progress in research and practice moving forward.

The modular data base approach has been developed as an accounting device since 1972, when the American Accounting Association published the findings of the committee which it had set up “to prepare a report setting forth appropriate cost and revenue concepts and reporting techniques for planning, control and decision making in marketing, including physical distribution systems which may encompass the totality of production and marketing”. In that year two of the authors of the report, Mossman and Fischer, presented their initial findings to the James R. Riley Symposium on Business Logistics. Since then Mossman, Crissy and Fischer have further developed the concept, while Constantine and Lusch and Lambert and Armitage have concentrated on the implementation of the system, the latter being currently at the mid point of a five year research project whose objective is the operationalisation of the concept.

The modular data base approach has been developed as an accounting device since 1972, when the American Accounting Association published the findings of the committee which it had set up “to prepare a report setting forth appropriate cost and revenue concepts and reporting techniques for planning, control and decision making in marketing, including physical distribution systems which may encompass the totality of production and marketing”. In that year two of the authors of the report, Mossman and Fischer, presented their initial findings to the James R. Riley Symposium on Business Logistics. Since then Mossman, Crissy and Fischer have further developed the concept, while Constantine and Lusch and Lambert and Armitage have concentrated on the implementation of the system, the latter being currently at the midpoint of a five year research project whose objective is the operationalisation of the concept.

Academicians and practitioners alike recognise that logistics services and operating systems are an integral part of the overall marketing strategy of firms. Consequently, there is a need for an ongoing, interactive review of actual logistics system performance, so that firms can achieve operating systems improvements as well as select and implement the most profitable corporate strategies.

We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs).

Using survey results from 247 Canadian SMEs, we use partial least squares to holistically test our model and also present data for each MCS.

We find that the presence of a professional accountant is strongly associated with the adoption of MCSs and is a significant explanatory variable more often than either size or strategy.

While the impact of organization and strategy has been extensively studied within large organizations, we investigate these relationships within SMEs. Additionally, we investigate the impact of having a full-time accountant, a constraint unique to SMEs due to their limited resources.

Limitations include the fact that we likely have a significant survivor bias as the average age of our sample firms was 30 years. Our analysis of nonresponse bias does not allow us to conclude that such a bias did not exist. Also, it is possible that some respondents believed they had a certain MCS when others might think they did not.

This study will be of interest to owners/managers of manufacturing SMEs, their advisors, and economic development agencies. Our study also has implications for accounting education as most students will work for SMEs.

Few studies have documented the MCSs adopted by North American SMEs, and none have considered the impact of the presence of a full-time accountant.

There has been no lack of criticism in the literature of accounting and logistics over the attention given, or not given, to distribution costs. Dobson stated flatly: “Distribution is neglected by cost accountants”. Only slightly less deprecating were Lambert and Armitage, who concluded that, for years, “control over distribution costs has been at best haphazard and, at worst, nonexistent”.

In a recent article dealing with the crimes against humanity committed by Germany, The Daily Telegraph remarks that thousands of innocent men, women, and little children murdered in cold blood by airship and submarine appeal for vengeance. The acts of Germany from the early days of the war onwards have filled decent‐minded people with feelings of loathing, and it is well that the last bonds uniting the two nations should be severed. This is no ordinary war. It has cut a deep chasm between the British and German peoples. By every means in our power we must remove, root and branch, those enemy influences in our midst which, by a process of “peaceful penetration,” were undermining our social, financial, and industrial power.

Purpose: The purpose of this study is to assess the main and interaction effects of activity-based costing (ABC), internal information systems integration (IISI), and external information systems integration (EISI) on manufacturing plant operational performance, controlling for plant characteristics.

Methodology/approach: The study uses survey data from a cross-section of 369 U.S. manufacturing plants. Data were analyzed using hierarchical regression model.

Findings and implications: The results indicate partial support for the main and two-way interaction effects on plant operational performance. The three-way interaction effects are significant and positive, suggesting that deploying all three resources (i.e., ABC, IISI, and EISI) leads to the higher plant operational performance.

Originality/value: The paper significantly extends prior research and contributes to the understanding of the main and interaction effects of ABC, IISI, and EISI on manufacturing plant operational performance. The paper would also be of interest to practitioners interested in keeping up with academic literature.

The purpose of this paper is to explore if and how micro and small firms apply management accounting (MA) techniques.

The study is based on 36 semistructured interviews with micro and small firm owners/managers in Mexico. Content analysis is used to identify how these enterprises use MA tools.

Micro and small firms consistently use MA tools. Most of them have some sort of planning, set objectives, have a costing system – even if budgeting is unusual – and use one or two metrics to monitor performance.

This is exploratory research with a limited and nonrandom sample. Only a limited number of MA tools were studied.

Micro and small firms’ use of MA tools. This is arguably important because these enterprises use these techniques in a way that is different from the traditional approach used in bigger corporations. A relevant implication emerging from the findings, as a contribution to practice would be the need to include MA for micro and small businesses in formal training and textbooks.

On top of providing and assessing empirical evidence on a debate that has been so far largely theoretical, and on the back of the relative weight of micro and small enterprises in any given economy, this paper aims at reinforcing awareness on the need to further the study of the decision-making process in such firms.

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.