Many companies are undergoing organizational changes encompassing innovative approaches to organizing production processes, restructuring work practices and developing new planning and control mechanisms. This paper explores the role that management accounting played in the development of...

This paper uses a survey to identify the extent to which Australian manufacturing firms have adopted certain traditional and recently-developed management accounting practices, the benefits received from those practices and the intentions to emphasise certain management accounting practices in...

Management accounting has had a primary function in developing performance measures to assist managers in planning and controlling their organizations. Traditionally, these measures have been internal, aggregate metrics of financial performance. Managers from other functions such as operations,...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...