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 factors of companies which claimed to adopt them, their...

Recent developments have sparked a renewed interest concerning risk related topics in nonfinancial companies. Risk management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of corporate or enterprise risk management are commonly...

In order to achieve the objectives set by the economic organization, there are required both knowledge and observation of the patrimony situation and of the global financial result, as a synthesis of one's own activity and the external relationships with other patrimonial units and with...

A financial crisis had engulfed the UK's nationalised railways by 1960. This, and the subsequent retrenchment identified with Dr Beeching, has obscured determined and coherent earlier attempts to install modern methods of management accounting on the nationalised railways in the 1940s and 1950s....

From the 16th through 18th September 2009, the Department of Management Accounting held an international conference. Topics discussed were aimed on performance management, conceptual questions and practical experience. These topics are very frequent subject of interest of the researchers through...

The aim of the paper is to evaluate contentual benefit of the newly-issued book of Libuše Šoljaková “Strategic Management Accounting”- The paper concludes the book is not only an updated version of her first outcome but it incorporates new managerial tendencies, especially necessity of...

The article analyses substance, causes, consequences and concrete phenomena of so called dual concept of management and financial accounting. It elaborates especially contentual differences of both accounting subsystems that are demonstrated by different determination and valuation of fixed...

This paper deals with the possibilities of practical application of the traditional model of Customer Profitability Analysis and possibilities of its extension of the capital costs related to a shorter or longer interval of payment of claims or additional resources of stocks, which are caused by...

The article highlights differences in evolution of the terms “management accounting” and “controllership” in English- and German-speaking countries. The comparison shows that despite the common origin of both terms in controllers' functions in the US companies from the second half of the...

Traditionally, management and financial accounting were two relatively independent information systems. In the transition countries, financial reporting is heavily influenced by tax legislation, which impairs the usefulness of financial statements for external users. Entities are then forced to...