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The role of management control and integrated information systems for the resilience of SMEs
Roffia, Paolo; Dabić, Marina - In: Review of managerial science : RMS 18 (2024) 5, pp. 1353-1375
Persistent link: https://www.econbiz.de/10014552042
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Sustainability reporting and management control system : a structured literature review
Rahi, A. B. M. Fazle; Johansson, Jeaneth; Fagerström, Arne - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-31
The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies …
Persistent link: https://www.econbiz.de/10014284406
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The Balanced Scorecard - dinosaur or giant?
Schulke, Arne - 2020
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012215116
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Management control and modern decentralized technologies
Kutsyk, Petro; Redchenko, Kostiantyn; Voronko, Roman - In: Baltic Journal of Economic Studies 6 (2020) 4, pp. 98-102
Persistent link: https://www.econbiz.de/10012586975
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Enabling management control systems in a service organisation : an exploratory case study
Jagoda, Kalinga; Wang, Ruoyi; Kurji, Rafik - In: International journal of accounting and finance 11 (2022) 2, pp. 115-131
Persistent link: https://www.econbiz.de/10014306706
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A literature review on the impact of digitalisation on management control
Fähndrich, Jochen - In: Journal of management control 34 (2023) 1, pp. 9-65
Persistent link: https://www.econbiz.de/10014259086
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Towards fluid role identity of management accountants : a case study of a Finnish bank
Rautiainen, Antti; Scapens, Robert William; … - In: The British accounting review 56 (2024) 4, pp. 1-15
Persistent link: https://www.econbiz.de/10015062464
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Digitalization in management accounting systems for urban SMEs in a developing country : a mediation model analysis
Ratmono, Dwi; Frendy; Zuhrohtun, Zuhrohtun - In: Cogent economics & finance 11 (2023) 2, pp. 1-22
This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the … effect on the accuracy and timeliness of accounting information and cost reduction, which in turn contribute to better … decision-making. The results of the mediation test reveal that the accuracy and timeliness of accounting information and cost …
Persistent link: https://www.econbiz.de/10014501145
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Performance measurement systems, hierarchical accountability and enabling control
Cäker, Mikael; Siverbo, Sven; Åkesson, Johan - In: Accounting and business research 52 (2022) 7, pp. 865-889
Persistent link: https://www.econbiz.de/10013484675
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Controlling in era of industry 4.0 : opportunities for businesses in the field of the introduction of new technologies
Zahoran, Pavol; Zizlavsky, Ondrej - In: Problems of management in the 21st century 16 (2021) 2, pp. 122-134
Persistent link: https://www.econbiz.de/10012799642