Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...

Purpose – This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of...

Manufacturing and the manufacturing process have changed dramatically over the last ten years. The measurement and data collection systems stemming from the accounting, finance, and data processing organizations have not only resisted this change, but also, in some cases, have prevented...

Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...

Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...

Purpose – The purpose of this paper is to investigate the relationship between perceived environmental uncertainty (PEU), supplier development (SUD) and the use of broad scope management accounting systems (MAS) information. In recent years, many companies have come to recognize the important...

Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach – Based on the MAS dimensions defined by Chenhall and Morris, a...

Purpose – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...

Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...

The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was...