Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...

In this study we develop and test a scale to measure perceptions of management accounting service information and quality based on Grӧnroos's (1978; 1983; 1984; 1990) service quality model that relates functional, technical, and image dimensions of service to perceived overall service quality. We test...

Management plays an important role in setting the ethical tone in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior...