Eine wichtige Fähigkeit für wettbewerbsfähige Unternehmen, in einem unsicheren Unternehmensumfeld, ist die organisatorische Agilität. Trotz zahlreicher positiver Auswirkungen auf die Unternehmensleistung, z.B. erhöhte Kundenzufriedenheit, stehen insbesondere Produktionsunternehmen vor der...

The aim of the paper was to explore the changing role of management accounting in the context of corporate performance and strategy execution as well as to provide the discussion of the rationales for transition from traditional management control to performance management.The methodology...

Previous research in the literature often investigated the associations between management accounting systems and the success of organizations. However, little has been done in regard to the association of business strategies, goals, and firms' performance while having management accounting...

Accounting function aims at providing accurate and sufficient accounting information to facilitate proper financial reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements which are products of costing, financial and...