This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The … research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ¢, analysing the key success … decisions, attribution of specific responsibility and budgeting. …

together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a …This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted …

together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a …This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted …

companies in Italy (with a response rate of 41.5%), the paper shows that the effectiveness of the budgeting process increases … whether the consideration of risk in a budgeting process contributes to improve its effectiveness. To this aim, the paper … use of non-financial indicators and benchmarking as early warning systems. On the basis of a survey of the largest …

level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned …

level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned …