The paper extends our knowledge of factors affecting management accounting system (MAS) implementation success. The investigation considers the link between system implementation success and the attainment of MAS objectives in a context where the system was designed by its intended users. The...

Purpose – The purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad-scope management accounting systems (BMAS) on management performance (MP). Design/methodology/approach – A survey questionnaire was administered to managers of listed...

Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...

Co-operative organizations have a unique property and decision rights distribution system that involve management problems and transaction costs. Such structure creates equity rights and risk transfers that directly affect these organizations' self-management efficiency. This paper analyses...

This assay deals with discussion about research issues and findings concerning determinants of management accounting systems adoption in early-stage/start-up companies and their impact on company growth and performance in US firms. It notices common and different conditions in US and Czech...

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes the concept and characteristics of management accounting, from the perspectives of various local and international authors. In the first part, the paper presents a brief...