Arena, Marika; Azzone, Giovanni - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 206-225
This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ¢, analysing the key success factors of companies which claimed to adopt them, their...
