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 factors of companies which claimed to adopt them,...

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 factors of companies which claimed to adopt them, their...

The ability of a company to deal with uncertainty and turbulence is an issue which has attracted increasing attention in recent years, due to the negative effects of the financial crisis. In this context, the paper has the aim of exploring whether the consideration of risk in a budgeting process...