quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting … information needs of, above all, internal users. It represents the essential part of the company’s accounting information system … as a whole and it is often stressed as the key information core and a reliable information support for the company …

strategic process and needs careful target setting and review. Organisations, which use balanced scorecard for strategy …

service markets and established a dominant position in the competitive information and communication technology field in Japan …

successful. Points out that this demands effective information management at a number of distinct levels, and the ability of the … involves all members of the organization together with its external stakeholders, and that strategy, structure and style may … need to be changed simultaneously. Concludes that the process of competence management must be underpinned by robust …