Purpose – The purpose of this paper is to examine the extent to which potential factors affect the use of activity-based costing (ABC) in a service context. Design/methodology/approach – An empirical survey was conducted on a sample of 112 leading hotels enterprises in Greece. Findings –...

Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on internationalization. Design/methodology/approach – This study is based on a qualitative statistical analysis and two quantitative...

The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and control their resources. User satisfaction in IT usage is critical because this construct is often viewed as a surrogate...

Purpose – Since the introduction of the concept of the balanced scorecard (BSC) in the early 1990s, researchers and practitioners have been discussing its impact on managerial and organizational performance. However, there are still few empirical results available in favor of the effectiveness...

Purpose – This research presents empirical evidence on which performance measures are perceived as short-term oriented and long-term oriented by company executives, and on whether any perceived performance measure-related time orientation affects the time orientation of these executives. In...

Purpose – This study investigates the links between strategy, execution, and financial performance with particular attention to the underlying performance drivers that describe how a company executes strategy to create financial value. Methodology – This study empirically investigates...