This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …

The purpose of this study is to examine the use of recently developed, strategically focused management accounting … Arab Emirates. In addition, the paper aims at developing a system of innovative management accounting practices to assist … Egyptian manufacturers on their use of a number of the recently developed management accounting practices. Results were …

variables such as management accounting and control systems (MACS). Because an inadequate control of supplier relationships can …

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity … of accounting practices on change across time from three perspectives - changing structures, changing discourses and the … importance of accounting in the banking sector, and how accounting is significant beyond its technical roles. The study provides …

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …

The selection of controls in model design is essential to convincing empirical accounting research. However, we note … complexity of accounting data. In a sampling of articles from top accounting journals, we find that studies devote relatively … guide future accounting research, we modify the widely-used “Libby Box” framework to incorporate control variable selection …

performance of the other participants. Our findings have several important implications for management accounting research and …

setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic … Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to …-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain …