Management accounting has been the subject of criticism lately especially for its failure to deliver decision relevant information to managers.. Implicated in this failure are not only practicing accountants but also academic accountants who are seen as being isolated from practice. This aspect...

This study examines management control systems (MCS) in two major companies in the brewing industry, and how these systems adapted in response to significant changes in their operating environments. During the period of the study, the brewing industry in question shifted from an oligopoly in...

There is a growing interest in new organisational forms and integrated managerial and technological approaches supporting companies in continuously innovating their products and processes to survive in a turbulent environment. Successful product innovation will more and more depend upon a...