This paper draws on the earlier works on accounting change literature and empirically examines the management accounting systems (MAS) change in a large public sector organisation in Australia. A case study approach has been used to explore the research problem. Data were collected from archival...

Contracting out is a widely used mode of alternative government service delivery arrangement, but the methodologies to assessing competitive bids and making contracting out decisions are historically flawed. This research project has introduced a theoretical model on contracting out by adding...

Aim – This empirical study explores the association between competition, business strategy, and the uses of a multiple performance measurement system in Bangladesh manufacturing firms. Design/methodology – The study uses a questionnaire survey of 50 manufacturing companies. Data were...