Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measurement systems though it focuses on both...

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the...

The past two decades has been characterised by profound changes and advancement in technology and an increased rate of globalisation. As a result, there have been dramatic shifts in the way businesses are organised and how they compete. In response to these concerns, a range of new management...

This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray, 1988) of socio-cultural factors on accounting values and practices. We compared the model of accounting with accounting-profession authority, the quality and uniformity of...