In today's intense global competition, supply chain management (SCM) is as a vital tool for helping managers to improve productivity, profitability and the performance of their organisations. In doing so, SCM requires more accurate cost data regarding all activities and processes within the...

During the past two decades, the world has witnessed a significant change in the nature of the technological and administrative practices and processes faced by organisations in different areas of their operations, such as manufacturing processes, operation technologies, and information systems...

While the benefits and advantages of using renewable energies are remarkable, and their prices have been decreasing dramatically and are expected to fall further, the diffusion and adoption of renewable energies still lag fossil energies. This paper improves our understanding regarding the role...

The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the...

This study explores the relationship between audit committee characteristics and accounting information quality by justifying the role of the internal information environment and political connections under the theocracy state of Iran with syncretic politics. Using panel data of 558 firms from...

While the benefits and advantages of using renewable energies are remarkable, and their prices have been decreasing dramatically and are expected to fall further, the diffusion and adoption of renewable energies still lag behind fossil energies. This paper improves our understanding regarding...

The adoption and diffusion of balanced scorecard (BSC) has relatively been addressed in Western countries. Nonetheless, there is scant evidence on how BSC is received by organisations in developing countries. So, we are not sure how Non-Western countries are receiving BSC in practice and whether...

There is an accumulated body of literature on the diffusion of a variety of relatively new strategic management tools in organizations. However, there is scant research on the level of association between the adoption of these techniques and organizational performance. Investigating the...

This chapter is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the chapter first reviews the introduction of management accounting techniques of the past few...