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...

Purpose – The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it. Design/methodology/approach – Firms that adopted the UVA method...

Purpose – The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The...

Purpose – In spite of facilitating and motivating factors in the external environment, the implementation of new management‐accounting techniques as activity‐based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and...

This study focused upon the role, function and scope of the financial management systems operating in the small business sector of the economy. The research sought to understand why in certain firms robust financial systems exist whereas in others they are seen to be weak. To this end the role...

Purpose – The purpose of this paper is to explore how softer issues such as emotions function in the alignment of a management accounting and control system (MCS) following an international acquisition. Design/methodology/approach – To tap into the interplay of softer issues and formal...

Purpose The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a university setting. Design/methodology/approach The authors have conducted heuristic inquiry and content analysis to provide an in-depth examination and overview of the process...

Purpose Product families offer companies economic advantages in the development and the production stage while satisfying a wide range of customer needs. This concept generates economies of scale and scope, which lead to a significant cost reduction. The realization of product families by...

Purpose – The purpose of this paper is a comparison of forecasting behaviour of small and large Austrian firms, analysing their forecast practices in a volatile business environment. Design/methodology/approach – The empirical analysis of the paper, deductive by nature, was conducted by...

Purpose The purpose of this paper is the analysis of reasons to involve financial service providers (FSPs) in the integrated management of supply chain flows through supply chain finance (SCF) practices. In addition, service requirements are derived for FSPs in order to respond to company needs...