This paper examines the issues related to the definition, concept and design of management control systems (MCS). Lack of knowledge about the development and design of MCS, and the need for systematic empirical research in this thematic area, are the main motivations for this research. This...

The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic...

The article describes the outcomes of the project whose purpose is - on the base of "Draft for a common statement" - to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research focused on...

Application of different management accounting techniques in corporate management sets the tune of the respective corporate in terms of its level of competition, needs for critical decision making, complexity of operations, and stages of different life cycles. This paper applies a quantitative...

The Wind energy is more reliable and speedier growing, among the renewable energy resources, due to the world environment challenges as well as increasing demand for energy. The wind turbine system's stability is cumbersome due to the uneven distribution of wind. Centrifugal and gravitational...