No tool embodies the key role of management accounting in the activities of planning, organizing and control as the budgeting function. Yet, a dissonance between strategy and budgets handicaps organizations when responding to the changing environment (e.g., Gray 1986; Hope and Fraser 2003) and...

Purpose – The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and information systems planning. The essential point of connection, the business process, enables the REA to...

Purpose – The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and information systems planning. The essential point of connection, the business process, enables the REA to...

Purpose – The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and information systems planning. The essential point of connection, the business process, enables the REA to...