business performance in accounting and innovation, yet moves away from the functional view. Instead, the author focuses … significant degree of incompleteness. In contrast to conventional studies in innovation and management accounting, this study … advances our understanding of the actual use of KPIs and uncovers the complexity of accounting and innovation, which involve …

performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental … tendencies of financial performance measurement and management accounting. …

management accounting and with analysing of the relation of performance management and management accounting. …