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setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic … Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to …-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain …
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No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
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