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survey data from 300 Ukrainian firms. The main findings are: 1) ownership and competition are linked to managerial change: de … their own but together positively affect profitability. 3) Similarly tough competition improves profitability and … productivity in privatised firms only. 4) These findings suggest that privatisation, competition and managerial change are …
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Purpose – The purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad‐scope management accounting systems (BMAS) on management performance (MP). Design/methodology/approach – A survey questionnaire was administered to managers of listed...
Persistent link: https://www.econbiz.de/10014675869
Purpose – The purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad-scope management accounting systems (BMAS) on management performance (MP). Design/methodology/approach – A survey questionnaire was administered to managers of listed...
Persistent link: https://www.econbiz.de/10010592177