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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/10010592177
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
The purpose of this study takes a view of the responsibility center to examine the effect of competitive strategy, organisational structure and task uncertainty on the usefulness of management accounting system (MAS) information and MAS performance. The research sample includes 138 production...
Persistent link: https://www.econbiz.de/10010669195
To increase revenues, audit firms often try to persuade their audit clients to purchase their non-audit services. Listed firms in Taiwan have to disclose their audit/non-audit fees under some conditions. It provides a context for examining whether providing non-audit services by the client's...
Persistent link: https://www.econbiz.de/10011130179
Hospitals and healthcare organizations are facing an increasingly competitive business environment which demands the … hospitals and healthcare organizations in recent years since only a small proportion of these organizations have reaped the … investment evaluation and benefits realization practices and processes of Australian and Taiwanese hospitals that have outsourced …
Persistent link: https://www.econbiz.de/10012047109
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Purpose – The purpose of this paper is to learn more about logistics innovation processes and their implications for the focal organization as well as the supply chain, especially suppliers. Design/methodology/approach – The empirical basis of the study is a longitudinal action research...
Persistent link: https://www.econbiz.de/10014793851