systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance … management accounting. A survey sent to 350 CEOs collected empirical data from companies with 100-500 employees. The final … than causality. Causality has an effect on the utilisation of SPMS. The direct effects of multidimensionality on …

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in … equation model (SEM). In all, the SEM explains about 50% of MAC. …

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in … equation model (SEM). In all, the SEM explains about 50% of MAC. …

) scope and difference (gap) between these scopes. Empirical results are based on survey data from 76 Finnish managers (CEOs …) of manufacturing firms in 2008. The rate of survey response was 26.5%. Typology of managerial job is extracted from the …

Treadway Commission (COSO) framework. The empirical data were collected through a survey of 741 Finnish companies. Over 90% of … the respondents were chief executive officers (CEOs) and the response rate was 50.4%. Five different clusters with …

, size, industry, and age. The data, which were extracted from a survey of Finnish firms, consisted of responses from 59 …