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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 …
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Despite the importance of target setting for firms, prior research offers mixed evidence regarding performance consequences of target difficulty levels. While experimental research suggests that setting difficult targets can increase performance, empirical evidence in field studies is mixed and...
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