L'objectif de cet article est de tenter de comprendre dans quelle mesure la stratégie d'une entreprise influence les décisions en matière de mesures de performance établies dans le système de comptabilité de gestion. Les résultats de cette étude ont démontré une certaine association...

Purpose: Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new...

Strategy plays a key role in the development of management accounting systems. The purpose of this study is to examine the relationship between business units' strategies and their propensity to adopt and implement activity-based costing systems. A survey of 415 Canadian manufacturing strategic...

This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly...