Time Based Management is often presented as a managerial technology that is useful in all areas of management and possibly one that makes cost accounting useless and perhaps in some situations a direct impediment to management control. In this paper, however, we argue that Time Based Management...

There is a widespread conviction that capital market participants do notappreciate information on intangible assets and intellectual capital, even ifsurveys suggest that they appreciate information on ''soft'' resources. Thisparadox was raised at a Symposium on Intellectual Capital and the...

Purpose: This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes how middle managers interpret...

Purpose: This paper aims to explore how the introduction of new accounting information influences the understandings of cost-consciousness. Furthermore, the paper explores how managers use accounting information to shape organizational members’ understanding of changes, and how focusing on...

No abstract