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Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not,...
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Purpose: The purpose of this paper is to evaluate the relative impact of dynamic capabilities on various dimensions of strategic flexibility in Indian manufacturing industry. Design/methodology/approach: In this study, 102 manufacturing organizations have been extensively surveyed, to assess the...
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