The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

Interfirm cooperation and its linkage to management accounting information are vital for organizational performance … use of management accounting systems (MAS). This study evaluates whether management accounting practices translate …

organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium …-level managers in Vietnamese SMEs. The results reveal that management's cultural orientation combined with management accounting … show that the use of management accounting information fully mediates the relationship between management's value …