Abu Afifa, Malik Muneer; Saleh, Isam - In: Journal of Accounting & Organizational Change 17 (2021) 5, pp. 704-727
Purpose: This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and...