Companies are now operating in an intensive competitive environment and there is shortage of the information needed by most organizations.This study introduces the integration of activity-based costing system and the balanced scorecard approach in an attempt to make such information available to...

Objective – The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of...

Measuring performance has increasingly become a focus in hospitality industry. One of the most important approaches to measure performance is the balanced scorecard, which summarizes a critical set of indicators that measures and evaluate the performance of the organization. The researchers used...