Purpose – This paper aims to provide insights into how organizational performance in a prior period may influence the nature of control subsequently used by senior not-for-profit (NFP) managers. Design/methodology/approach – This investigation is based on data collected from semi-structured...

This third edition takes a cutting edge approach to explaining the contemporary role of management accounting in organisations. It is appropriate to the Australian business environment and provides a balanced coverage of the management accounting concepts that are relevant to the Australian economy.