accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising … to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real …-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the …

Purpose – The purpose of this study is to examine how the management accounting practice in an organisational unit … the relationship. To begin with, management accounting plays a central role in the negotiation process. Due to inadequate … management accounting practices, the company is unable to include cost information in their response to proposals made by their …

Recent studies on open-book accounting focus mainly on the functions and consequences, difficulties, and determinants … seek to detect and systematize applications of open-book accounting. We follow a qualitative approach to analyze why and … how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing …