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...

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...

This paper seeks to resolve the controversy regarding the relationship between family management and technological innovation outcomes. In contrast to prior studies, we focus on small and medium enterprises (SMEs) and go beyond the traditional input-output statistical analysis, by introducing...

Although post-merger integration (PMI) in management control systems (MCSs) is a key determinant of successful corporate mergers and acquisitions (M&As), it has not attracted due academic attention because the existing case studies on PMI is are highly concentrated on integration in terms of...

Im Rahmen dieser Studie die vom VDMA Bayern unterstützt wird, wurde derFragestellung der Kooperationen kleiner und mittlerer Unternehmen (KMU) inNetzwerken, Verbänden, Interessensgemeinschaften oder virtueller Unternehmenhinsichtlich der Umsetzung strategischer Geschäftsideen, wie z.B. der...