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Use of strategic management accounting techniques by companies in the Czech Republic

Petera, Petr; Šoljaková, Libuše - In: Economic research 33 (2020) 1,1, pp. 46-67

Persistent link: https://www.econbiz.de/10013173478

Do different uses of performance measurement systems in hospitals yield different outcomes?

Elten, Hilco J. van; Kolk, Berend van der; Sülz, Sandra - In: Health care management review : HCM review 46 (2021) 3, pp. 217-226

Persistent link: https://www.econbiz.de/10012644049

Management accounting and control in higher education institutions : a systematic literature review

Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22

management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on …

Persistent link: https://www.econbiz.de/10012816572

Construct validity in survey-based management accounting and control research

Bedford, David S.; Speklé, Roland F. - In: Journal of management accounting research : JMAR 30 (2018) 2, pp. 23-58

Persistent link: https://www.econbiz.de/10011929647

Constructs in survey-based management accounting and control research : an inventory from 1996 to 2015

Bedford, David S.; Speklé, Roland F. - In: Journal of management accounting research : JMAR 30 (2018) 2, pp. 269-322

Persistent link: https://www.econbiz.de/10011929668

The effect of perceived environmental uncertainty on the use and perceived usefulness of strategic management accounting : some empirical evidence

Costantini, Antonio; Zanin, Filippo - In: Managing global transitions : international research journal 15 (2017) 4, pp. 379-398

Persistent link: https://www.econbiz.de/10012135718

The Balanced Scorecard - dinosaur or giant?

Schulke, Arne - 2020

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Persistent link: https://www.econbiz.de/10012215116

The activity-based costing system applied in higher education institutions : a systematic review and mapping of the literature

Borges, Pedro; Alves, Maria do Céu; Silva, Rui - In: Businesses 4 (2024) 1, pp. 18-38

Objective: In recent years, management accounting in higher education institutions has undergone significant changes … due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to …

Persistent link: https://www.econbiz.de/10014514067

Accounting costs without a cost accounting system : the case of a small Italian winery of excellence

Biondi, Lucia; Gulluscio, Carmela; Rossi, Andrea; … - In: Piccola impresa : rivista internazionale di studi e ricerche (2017) 3, pp. 47-69

Persistent link: https://www.econbiz.de/10012219761

Management control practices in interorganizational initiatives : the case of a public program

Barretta, Antonio Davide; Noto, Guido - In: Financial accountability and management 39 (2023) 3, pp. 493-513

Persistent link: https://www.econbiz.de/10014338246