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systems is positively associated with the extent of use of strategic management accounting techniques and with cost structure …
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for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to …
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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...
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