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The purpose of this paper is to review literature on standard costing in Japanese manufacturing environment. It examines the changes in the manufacturing environment in Japan that has lowered the significance of standard costing in Japanese firms and investigates the current level of its applicability in Japanese firms.

The paper systematically categorizes the relevant literature and reviews it methodologically.

The paper finds that standard costing is still being used by a large number of firms both in developing and developed countries. Overall, the research suggests that the importance of standard costing has not declined to such a low level despite the technological changes. In Japan standard costing is still used for different purposes despite its apparent weaknesses.

This is not an empirical investigation of standard costing in Japanese manufacturing firms.

The paper will be useful to researchers, cost accountants and others concerned with product costing to understand the importance of standard costing. It is also expected that the current research will help reveal whether or not one should continue teaching standard costing in the classroom.

The purpose of this research is to empirically test the impact of owner/managers' mentality on enterprise performance.

A mail questionnaire survey was conducted on a sample of SMEs in Japan. The questionnaire was mailed to the chief executive of each of the 1,523 firms selected for the survey. The total number of usable responses received was 367, giving a response rate of 24.1 per cent.

The overall results of the study show that when owner/managers of SMEs are more entrepreneurial minded in the introductory and decline stages of growth, their performance tends to be higher, and the same is true for the growth and maturity stages when they are more administrative minded.

Since this research was unique in several respects and the survey was confined to only 367 SMEs in a single country it would be useful to replicate it using larger samples under different country settings.

The research reveals that an enterprise will be better off at the introductory stage if its managers become more entrepreneurial minded through factors such as ambition, enterprising spirit, intuition and innovation. However, as the firm grows managers need to devote more attention to administration.

It provides far reaching implications for managers for achieving higher performance in different stages of a firm's growth.

To provide students and academia with an opportunity to gain an understanding of recent trends and issues regarding the application service providers (ASP) market.

A range of recently published (1999‐2003) works, which provide practical issues, is reviewed to explore the existing pricing models, selecting an ASP and risk/rewards associated with ASPs.

Provides guidance to businesses in selecting an ASP in terms of key questions to be asked and discusses the importance of selecting reliable ASPs. It also recognizes key areas academia should emphasize in teaching students outsourcing of IT.

It is not an extensive study of the issues and trends of ASPs. The paper does not review in detail the impact of outsourcing on organizational participants, which perhaps limits its usefulness in a complex business world.

A very useful source of information for businesses making outsourcing decisions. The paper provides impartial advice for students and academia and for those who want to conduct research on outsourcing evaluation.

This paper provides important insights on recent trends and issues of ASPs, especially in evaluating the performance of ASPs.

This paper aims to examine the influence of corporate board structure on corporate value.

The data were collected on a sample of 245 Thai non‐financial listed companies to examine the effect of board structure on firm performance.

The results show that neither independent directors nor grey directors are the significant determinants of improving firm value.

This research was confined to 245 Thai non‐financial listed companies. It would be useful to replicate it using larger samples under different country settings.

The findings provide guidance to top managers in deciding the Board structure as corporate value is also grounded in corporate board structure.

The paper provides far reaching implications for corporate managers about the relationship between Board characteristics and corporate value.

To increase students' knowledge of differential analysis and its application in an outsourcing decision.

A teaching case with practical implications was designed. Teaching notes are also included.

It is important to emphasize the importance of reporting for internal management purposes and the limitations of rule‐based financial reporting in managerial decision making. Understanding of the need for different information for different purposes is essential for business decision making. Any outsourcing decision should encompass both quantitative and qualitative factors.

Improves decision‐making process through an analysis of relevant costs in an outsourcing decision.

The article creates a practical approach for instructors to explain the use of differential analysis in outsourcing decisions.

This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package.

A range of published works is reviewed to explore the nature of management control.

The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations.

This is not an empirical investigation of management control.

The framework presented in this article is useful to both practitioners and researchers of management control.