performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental … tendencies of financial performance measurement and management accounting. …

management accounting and with analysing of the relation of performance management and management accounting. …

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …

accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …

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

strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management … accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities …

, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …

In this archival study we report three main findings related to auditability of pension accounting estimates. 1. The … related to estimated returns in pension accounting are not auditable …

analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting …