and subject to economies of scale. Concentration created a European oligopoly. The analysis of this consolidation cannot …

., 1980). But, there are remarkably fewer studies that investigate the manager’s perceptions of the importance of each role …, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting … second. The second part of this research suggests that management accounting would be perceived by the managers of large …

,500 company managers questioned over a five-year period between 2001 and 2005. The results indicate that substitution of face …