There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an … interdisciplinary manner. One such discipline where management accounting could contribute is in Strategic Human Resource Management … empirical study examines the current role of management accounting in relation to the SHRM process using data from surveys of …

With the appropriate framework to shape financial knowledge, the management accounting function should become an …

This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK …, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu … Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open … Innovation bei Pharma-KMU zu entwickeln.Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im …

Ländern erreicht dabei KMU als Unternehmen mit Problemen bei der Innovationstätigkeit signifikant besser als andere Ebenen …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …