This paper explores the relationship between accounting and strategy in a context that is characterized by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyze new product development (NPD) projects and the way in...

In this article, the main characteristics of world-class manufacturing will be considered. The world-class companies should use the newest and modern techniques in manufacturing. Flexibility in manufacturing, advanced information technology, programming and control, sketching and product...

This paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems (MACS) by emphasising the importance of the choice by which individual MACS are selected for interactive use. Using data from a...

As the global economy boomed in the late 1990s, corporations spent heavily on technology innovation and pursued radical new electronic business opportunities. Years later, it is well documented that these expectations did not eventuate, with a consensus view that insufficient value propositions,...

In the context of the digital economy, empowering firm innovation investment through digital transformation is an important strategy for promoting innovation development in China. This study investigates the effects and mechanisms of digital transformation on firm innovation investment from the...

Empirical research on the consequences of the use of the balanced scorecard (BSC) has mostly been conducted in large firms. Previous findings are not easily applied to the small business literature, and assumptions about the benefits of BSC for small- and medium-sized enterprises (SMEs) are not...