Showing 1 - 10 of 1,218
management accounting in public hospitals. Design/methodology/approach – To test the research hypotheses, data were collected … from Hong Kong public hospitals using a questionnaire survey. The research attempts to identify how the interactions of … in hospitals in terms of information quality of management accounting systems (MASIQ). Findings – The results show that …
Persistent link: https://www.econbiz.de/10014759148
the use of intranet and web‐enabled applications (IWAs) for supporting management accounting in public hospitals. Design …/methodology/approach – The research was carried out in Hong Kong public hospitals, and a pseudo‐longitudinal study spans a duration of one … system enhancement improves the acceptance of IWAs in public hospitals. Research limitations/implications – The study …
Persistent link: https://www.econbiz.de/10014759179
Purpose – The purpose of this study is to empirically examine the perceptions of the importance of the internet to human resource management (HRM) and to understand the existing human resource (HR) practices and needs of the internet to support HRM functions. Design/methodology/approach – A...
Persistent link: https://www.econbiz.de/10014974039
Purpose – This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of...
Persistent link: https://www.econbiz.de/10014837792
Manufacturing and the manufacturing process have changed dramatically over the last ten years. The measurement and data collection systems stemming from the accounting, finance, and data processing organizations have not only resisted this change, but also, in some cases, have prevented...
Persistent link: https://www.econbiz.de/10014824780
Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...
Persistent link: https://www.econbiz.de/10014759146
Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...
Persistent link: https://www.econbiz.de/10014759153
Purpose – The purpose of this paper is to investigate the relationship between perceived environmental uncertainty (PEU), supplier development (SUD) and the use of broad scope management accounting systems (MAS) information. In recent years, many companies have come to recognize the important...
Persistent link: https://www.econbiz.de/10014929096
Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach – Based on the MAS dimensions defined by Chenhall and Morris, a...
Persistent link: https://www.econbiz.de/10014929107
Purpose – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...
Persistent link: https://www.econbiz.de/10014987922