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ABC, Balanced Scorecard, EVAâ¢: an empirical study on the adoption of innovative management accounting techniques
Arena, Marika; Azzone, Giovanni - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 206-225
This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The … research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ¢, analysing the key success … decisions, attribution of specific responsibility and budgeting. …
Persistent link: https://www.econbiz.de/10005553187
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Risk and budget in an uncertain world
Arena, Marika; Arnaboldi, Michela - In: International Journal of Business Performance Management 14 (2013) 2, pp. 166-180
companies in Italy (with a response rate of 41.5%), the paper shows that the effectiveness of the budgeting process increases … whether the consideration of risk in a budgeting process contributes to improve its effectiveness. To this aim, the paper … use of non-financial indicators and benchmarking as early warning systems. On the basis of a survey of the largest …
Persistent link: https://www.econbiz.de/10010669216
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The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies
Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284
level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned …
Persistent link: https://www.econbiz.de/10005078510
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The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies
Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284
level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned …
Persistent link: https://www.econbiz.de/10008538699
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An overview on the adoption and implementation of activity : based costing in practice
Cardoş, Ildikó Réka; Pete, Ştefan; Cardoş, Vasile … - In: Revista română de economie 35 (2012) 2, pp. 185-200
Persistent link: https://www.econbiz.de/10010514235
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Aligning performance measurement systems across the supply chain : evidence from electronic components suppliers
O'Connor, Neale G.; Schloetzer, Jason D. - In: Journal of management accounting research : JMAR 35 (2023) 1, pp. 145-171
Persistent link: https://www.econbiz.de/10014288958
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Drivers of change in management accounting practices in an ERP environment
Gullkvist, Benita M. - In: International Journal of Economic Sciences and Applied … 6 (2013) 2, pp. 149-174
) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of …
Persistent link: https://www.econbiz.de/10011310248
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Gathering data for archival, field, survey, and experimental accounting research
Bloomfield, Robert; Nelson, Mark W.; Soltes, Eugene - In: Journal of accounting research 54 (2016) 2, pp. 341-395
Persistent link: https://www.econbiz.de/10011500023
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Drivers of change in management accounting practices in an ERP environment
Gullkvist, Benita M. - In: International journal of economic sciences and applied … 6 (2013) 2, pp. 149-174
) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of …
Persistent link: https://www.econbiz.de/10010222938
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Skills, influence, and effectiveness of management accountants
Rouwelaar, Hans ten; Schaepkens, Frans; Widener, Sally K. - In: Journal of management accounting research : JMAR 33 (2021) 2, pp. 211-235
Persistent link: https://www.econbiz.de/10012626547