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Previous research in the literature often investigated the associations between management accounting systems and the …' performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and … strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the …
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performance of an enterprise primarily from manager’s point of view. In its first part it deals primarily with the connection … performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental …
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management accounting and with analysing of the relation of performance management and management accounting. …
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business performance in accounting and innovation, yet moves away from the functional view. Instead, the author focuses … significant degree of incompleteness. In contrast to conventional studies in innovation and management accounting, this study … advances our understanding of the actual use of KPIs and uncovers the complexity of accounting and innovation, which involve …
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