Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an...

Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of...

Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...

Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity‐based costing (ABC) as an...

Management accounting information systems are almost wholly part of a within‐company “fortress” mentality, preventing the efficient operation of benchmarking procedures. New initiatives are required to foster an attitude of co‐operation with which to improve the competitiveness of all...

Recent innovations in management accounting have emphasized a customer focus and the requirement of remaining competitive through satisfying customer needs. In so doing they have largely overlooked the dual requirement that customers should satisfy the strategic needs of the supplier. Examines...