Showing 1 - 10 of 10
Purpose: The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it. Design/methodology/approach: Pragmatic constructivism (PC) is employed as a lens through which the performance...
Persistent link: https://www.econbiz.de/10012539059
Purpose: The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to...
Persistent link: https://www.econbiz.de/10012641811
Persistent link: https://www.econbiz.de/10010989429
This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have...
Persistent link: https://www.econbiz.de/10014840251
Purpose – The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit judgment with respect to the complexity of defining strong, statistically reliable cause-and-effect...
Persistent link: https://www.econbiz.de/10014840529
Persistent link: https://www.econbiz.de/10010067275
Persistent link: https://www.econbiz.de/10009655429
Persistent link: https://www.econbiz.de/10009734216
This paper addresses an important but neglected issue - the nature of and evidence for success in management accounting. The case of activity-based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique's success. A variety of approaches have been...
Persistent link: https://www.econbiz.de/10012776063
Purpose The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better...
Persistent link: https://www.econbiz.de/10015353757