The present paper examines one set of potential reasons for the paradox as to why so few firms have adopted activity-based costing (ABC) despite the demonstrated benefits of this costing system. A cross-sectional survey of Australian firms is used to examine the influence of seven technological...

Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their continued use irrespective of evaluation-based criticisms. This finding is...

This paper tests Speklé’s (2001, 2003) transaction cost economics based approach to management control system choices in the hierarchal organisational context. To examine this particular context, we have chosen the setting of head office control of wholly owned foreign subsidiaries. The two...