The purpose of this paper is to explore the shortcomings of the Balanced Scorecard (BSC) as a performance measurement tool, and to examine the extent of association between its diffusion and the characteristics of its adopters in practice. This study uses a survey approach and targets registered...

Contemporary studies suggest that the take-up of most of recent management accounting innovations still lag behind those of traditional systems. However, except few (e.g. activity-based costing and balanced scorecard) other management accounting innovations relatively received less publicity in...

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional...