Traditional functional budgets are useful for planning under predictable business environments. However, due to increased competition, changes in technology, consumer attitudes, and economic factors affecting supply chains, accountants must understand the characteristics of risk and uncertainty. Additionally, businesses now have access to…

"Advances in Accounting Education: Teaching and Curriculum Innovations" publishes both non-empirical and empirical articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss vital matters pertaining to the improvement of accounting programs at colleges and universities.…