The organisational significance of accounting departments' work is traditionally portrayed as information provision for setting and monitoring the budget. A survey of 370 Danish chief management accountants (overste okonomiansvarlige') presented here suggests that this traditional view seriously...

This paper compares and contrasts Economic Value Added (EVA) and Intellectual Capital (IC) as two technologies of managing oriented towards encouraging growth. The analysis suggests that EVA and IC contrast greatly. EVA is a financial management system based on radical delegation and...