Ferreira, Aldónio; Moulang, Carly; Hendro, Bayu - In: Accounting, Auditing & Accountability Journal 23 (2010) September, pp. 920-948
management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is … examine the role of strategy with EMA use and innovation. Design/methodology/approach – The paper uses a survey designed and … that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the …