Rasid, Siti Zaleha Abdul; Isa, Che Ruhana; Ismail, Wan … - In: Asian Review of Accounting 22 (2014), pp. 128-144
Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on...