Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284
There have been several studies of the diffusion of new management accounting practices. Respondents were asked to answer questions in a questionnaire covering four variables: level of knowledge, level of attitude, priority of usage and level of benefit for 15 new accounting practices. The...
