Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets …

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …

, ethical aspects of management accounting as well as quality assurance of the controllers' work. …

The aim of this paper is to show the importance of accounting information for management, especially in medium … of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …

risks on business and society. As academic disciplines, accounting and finance play a key role in these efforts and are … ideally placed to develop innovative approaches to incorporate environmental factors into accounting and risk management … sustainable economy. This paper provides the editorial for a special issue in the British Accounting Review that aims to …

The selection of controls in model design is essential to convincing empirical accounting research. However, we note … complexity of accounting data. In a sampling of articles from top accounting journals, we find that studies devote relatively … guide future accounting research, we modify the widely-used “Libby Box” framework to incorporate control variable selection …

This study analyzes both theoretically and empirically management accounting system choices in family firms with family … both decision-facilitating (timeliness of management accounting information) and decision-influencing (objective … technocratic decision making weakens the family effect on management accounting system choices. Drawing on a dataset of 190 …