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Eine wichtige Fähigkeit für wettbewerbsfähige Unternehmen, in einem unsicheren Unternehmensumfeld, ist die organisatorische Agilität. Trotz zahlreicher positiver Auswirkungen auf die Unternehmensleistung, z.B. erhöhte Kundenzufriedenheit, stehen insbesondere Produktionsunternehmen vor der...
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The aim of the paper was to explore the changing role of management accounting in the context of corporate performance … accounting.The research results argue that the increased global competition and uncertain business conditions have put a pressure … on managers to successfully implement corporate strategies. As a result, management accounting has been evolving very …
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This paper examines the extent to which the use of Management Accounting and Control Systems influence the development …
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This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …
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Management accounting is increasingly becoming a critical decision making process in organizations across the world … accounting is adopted, it has to be adopted as a culture within the organization. This form of accounting, just like financial … accounting is a type of enterprise management financial management tool, however, in MA, operations are analyzed for strategic …
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