Purpose – The purpose of this paper is to speculate on the potentials of combining management accounting with the idea of business analytics. Or more specific how the three stages of business analytics can be used for combining the balanced scorecard with other related accounting concepts....

There have been several studies of the diffusion of new management accounting practices. Respondents were asked to answer questions in a questionnaire covering four variables: level of knowledge, level of attitude, priority of usage and level of benefit for 15 new accounting practices. The...