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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 HEIs is Activity-Based Costing (ABC). With this evolving...

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

Towards a communication-based typology of management control modes : showing the relevance of communicative action for entrepreneurial settings

Chtioui, Tawhid; Thiery Dubuisson, Stephanie - In: International journal of entrepreneurship and small … 39 (2020) 1/2, pp. 163-191

Persistent link: https://www.econbiz.de/10012176765

Management control systems and innovation process efficiency : a conceptual model

Szutowski, Dawid - In: Folia oeconomica Stetinensia : FOS 19 (2019) 2, pp. 160-175

Persistent link: https://www.econbiz.de/10012262178

Accounting for values at risk : risk management and moral imagination

Mikes, Anette; Okamura, Ken - In: Handbook of accounting in society, (pp. 58-76). 2024

Persistent link: https://www.econbiz.de/10014576861

Indices of transparency and management in public entities as to tool of control and performance : a comparison between municipal indicators in Alagoas - Brazil

Teixeira, Judge Viana; Lamenha, Artur Angelo Ramos - In: Vision de futuro 23 (2019) 1, pp. 97-114

Persistent link: https://www.econbiz.de/10012887218

Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance

Ott, Christian; Endrikat, Jan - In: Accounting and business research 53 (2023) 3, pp. 271-304

Persistent link: https://www.econbiz.de/10014233642

Cascading control changes, incoherence, and dialogue : insights from a longitudinal case study

Toldbod, Thomas; Kolk, Berend van der - In: The European accounting review 31 (2022) 2, pp. 377-407

Persistent link: https://www.econbiz.de/10013370833

The management of second-generation migrant workers in China : a case study of centrifugal paternalism

Zhu, Jingqi; Delbridge, Rick - In: Human relations : towards the integration of the social … 75 (2022) 12, pp. 2272-2299

Persistent link: https://www.econbiz.de/10013445222