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Construct validity in survey-based management accounting and control research

Bedford, David S.; Speklé, Roland F. - In: Journal of management accounting research : JMAR 30 (2018) 2, pp. 23-58

Persistent link: https://www.econbiz.de/10011929647

Constructs in survey-based management accounting and control research : an inventory from 1996 to 2015

Bedford, David S.; Speklé, Roland F. - In: Journal of management accounting research : JMAR 30 (2018) 2, pp. 269-322

Persistent link: https://www.econbiz.de/10011929668

The effect of perceived environmental uncertainty on the use and perceived usefulness of strategic management accounting : some empirical evidence

Costantini, Antonio; Zanin, Filippo - In: Managing global transitions : international research journal 15 (2017) 4, pp. 379-398

Persistent link: https://www.econbiz.de/10012135718

The Balanced Scorecard - dinosaur or giant?

Schulke, Arne - 2020

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Persistent link: https://www.econbiz.de/10012215116

The activity-based costing system applied in higher education institutions : a systematic review and mapping of the literature

Borges, Pedro; Alves, Maria do Céu; Silva, Rui - In: Businesses 4 (2024) 1, pp. 18-38

Objective: In recent years, management accounting in higher education institutions has undergone significant changes … due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to …

Persistent link: https://www.econbiz.de/10014514067

Essays on steering organizational agility in the manufacturing industry

Schmid, Jasmin - 2023

Eine wichtige Fähigkeit für wettbewerbsfähige Unternehmen, in einem unsicheren Unternehmensumfeld, ist die organisatorische Agilität. Trotz zahlreicher positiver Auswirkungen auf die Unternehmensleistung, z.B. erhöhte Kundenzufriedenheit, stehen insbesondere Produktionsunternehmen vor der...

Persistent link: https://www.econbiz.de/10014384508

Accounting costs without a cost accounting system : the case of a small Italian winery of excellence

Biondi, Lucia; Gulluscio, Carmela; Rossi, Andrea; … - In: Piccola impresa : rivista internazionale di studi e ricerche (2017) 3, pp. 47-69

Persistent link: https://www.econbiz.de/10012219761

Management control practices in interorganizational initiatives : the case of a public program

Barretta, Antonio Davide; Noto, Guido - In: Financial accountability and management 39 (2023) 3, pp. 493-513

Persistent link: https://www.econbiz.de/10014338246

Formal rationality as ideal : the textbook approach to management

Brunsson Holmblad, Karin - In: Athens journal of business & economics : AJBE 8 (2022) 4, pp. 329-344

Persistent link: https://www.econbiz.de/10014384810

Sustainability and management accounting research

Cheng, Mandy Man-sum; Perego, Paolo; Soderstrom, Naomi … - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 1-11

Persistent link: https://www.econbiz.de/10014431564