established, accounting for the ensuing activities of those functions traditionally proceeds on the basis of a sharp dichotomy … external “wing” of accounting is subject to mandatory audit; this article explores the idea of extending this to the internal … “wing”. Conceptually the idea does not seem preposterous but compelling. The two wings of accounting constitute not a …

Purpose – The purpose of this paper is to examine the link between management accounting and risk management. The paper … measures the extent to which management accounting practices help in managing risks and the extent of the integration between … respondents were of the view that the management accounting function was greatly involved in the organization's risk management …

contemporary management accounting practices in the Greek hospitality industry. Design/methodology/approach – An empirical survey … adoption rates for many recently developed practices were very satisfactory. Overall, traditional management accounting … developed tools. It is concluded that traditional management accounting is very much alive and well. Many hotels intended to …

Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for …

accounting practices, the “unbundling” of products for cost management purposes, and the practice of increasing the number of …

The inadequacies of traditional management accounting (MA) information indicate a need for management to find proper …

The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information …