This study analyses the influence of contextual variables and managerial roles on the scope of job-relevant information in performance measurement. Five hypotheses are drawn for the effects on potential (intended) scope, real (existing) scope and difference (gap) between these scopes. Empirical...

This study analyses managers' (Chief Executive Officer (CEO)) satisfaction with strategic performance measurement systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance measurement systems on managers' satisfaction. Therefore, we...

This study analyses the contingency effects of accruals on default prediction. Information is classified into three categories: financial statement, audit report, and non-financial information. It is proposed that absolute accruals moderate the relationship between default risk and financial...

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products,...

The purpose of the paper is to search for a typology of management control system mix (MCSM) in 110 Finnish technology firms. MCSM is considered as a portfolio of management control mechanisms. In a MCSM, single systems are implemented and changed as a package. Instead of analysing such single...

This study analyses managers' (Chief Executive Officer (CEO)) satisfaction with strategic performance measurement systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance measurement systems on managers' satisfaction. Therefore, we...

This study analyses the contingency effects of accruals on default prediction. Information is classified into three categories: financial statement, audit report, and non-financial information. It is proposed that absolute accruals moderate the relationship between default risk and financial...

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products,...

The purpose of the paper is to search for a typology of management control system mix (MCSM) in 110 Finnish technology firms. MCSM is considered as a portfolio of management control mechanisms. In a MCSM, single systems are implemented and changed as a package. Instead of analysing such single...