Purpose – Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...

Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...

Purpose – The purpose of this paper is to evaluate the effectiveness of a change in teaching structure in improving the performance of students in an introductory management accounting subject at an Australian institution. The change in structure involved a shift in the balance between lecture...

Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of...

Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on...

Purpose The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight into a debatable issue of whether corporate governance characteristics affect applications of SMA in Thailand....

Purpose – The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units. Design/methodology/approach – The paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four...

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and...

Purpose – The purpose of this paper is to examine the effect of budget participation conflict (BPC) on job performance and the mediating effect of job satisfaction and job tenure on this relationship in a South Korean setting. BPC is defined as the difference between a manager’s actual...

This article focuses on the use of activity‐based management (ABM) theory for the control and the redesign of the centralized units of a large multinational company operating in the chemical sector. To this aim, ABM has been adapted to the peculiar characteristics of support services. In...