The objective of this paper is to generate debate about the current status of the practice and teaching of management accounting. In order to focus that debate in moving management accounting forward, the concepts of strategy based accounting (SBA) and a strategy based value chain (SBVC) are...

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory, political cost theory and transaction cost economics are employed in...

Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997;...

Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997;...

This study empirically examines the reasons for the slow adoption, even after the provision of incentives, of the most significant water resource and water services provisioning management initiative for urban water entities, user pays pricing policy. This is an exploratory study given that no...