played by competition intensity in connection with accounting system design is observed to be one of the more enduring … relationships uncovered by management accounting research. But a somewhat perplexing aspect of this study concerns the failure to …

This paper considers the adoption, perceived benefits, and expected future emphasis of western management accounting … (SOE) gathered from a questionnaire survey. The study finds that the level of adoption of management accounting practices … accounting techniques to be adopted. A further significant finding is that management accounting practices such as budgeting for …

Recent research into management accounting practices suggests that companies are now placing considerable emphasis on … profitability analysis and consider it to be one of the most important management accounting practices. There is however little …