Previous research in the literature often investigated the associations between management accounting systems and the …' performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and … strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the …

This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a … significant influence on the choice of management accounting practices. In contrast, the considerable influence of other cultural … to modern management accounting practices, and cautions should be exercised by managers in using these cultures …