The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines...

Strategy plays a key role in the development of management accounting systems. The purpose of this study is to examine the relationship between business units' strategies and their propensity to adopt and implement activity-based costing systems. A survey of 415 Canadian manufacturing strategic...

Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation...

The purpose of this study is to contribute to the body of knowledge in the area of management accounting systems (MAS) within the context of Jordanian manufacturing companies. The current study empirically investigated the relationship between MAS information usage and companies' performance....