The purpose of this paper is to determine what employers require newly hired management accounting graduates to have in terms of information technology knowledge and skills. The management accounting curriculum literature was examined along with pronouncements from relevant professional...

It has been argued that beyond budgeting (BB) requires organizations to become radically decentralized so that they can respond more flexibly to turbulent operating environments. Through an analysis of the BB principles, comprising leadership and process principles, we examine organizational...

This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects...

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is:...

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners....