Activity‐based costing is widely used in managerial accounting as a cost measurement instrument. Accounting practices can differ widely between countries. Recognizing differences and similarities in seemingly identical practices between countries provides the opportunity for improvement and...

Purpose – A literature review has revealed that a sales manager's transformational leadership has a positive impact on the job satisfaction of salespeople, while job satisfaction has significant influence on salespeople's work behaviors. The purpose of this paper is to examine the relationship...

Business research identified communications apprehension as a problem for improving communication skills. Research has indicated that communication skills are very important to employers in hiring and promotion decisions. This study provides empirical evidence as to whether the accounting...

Purpose – The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance of management accounting. The purpose of this paper is to provide some background for the development of...

Managers’ work-related values (WRVs) have important implications for designing appropriate management accounting systems (MAS) in organisations. This paper examines the effect of the interaction between managers’ WRV for innovation and budget emphasis (an integral part of MAS) on their...

Purpose: This paper aims to report the results of a study investigating the mediating role of managerial use of management accounting system (MAS) information in the relationship between integrated manufacturing practices (IMPs) and organisational performance (OP). IMP comprises three...