The important role that management accounting plays in driving organisational performance has been reiterated in the … literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has … to synthesise existing literature towards understanding the strategic management accounting foundation, contingency …

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 …

innovation and other aspects of firm performance. They suggest that private VC tends to have larger effects than government VC …

organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium … management's value orientation towards innovation and management accounting information as levers for innovation capability …-level managers in Vietnamese SMEs. The results reveal that management's cultural orientation combined with management accounting …