Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study...

The performance measurement system (PMS) in the public sector has attracted the attention of many researchers around the world. Drawing on institutional theories, especially neo-institutional sociology, this study examines the mediating role of public accountability in the relationship between...