Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284
There have been several studies of the diffusion of new management accounting practices. Respondents were asked to … level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned … projects on new accounting practices in their organisation. This might lead to poor performance and high failure rates. …