This study investigates how heterogeneity of product mix and production technology affects the use of responsibility accounting practices, the “unbundling” of products for cost management purposes, and the practice of increasing the number of expense accounts to create homogeneous cost...

Argues that there exists no universal business strategy such as the constant building of larger volumes. Instead the article advocates that any business strategy needs to rely on a deeper understanding of the freedom of action.Thus, the article presents the strategic states model and proposes...

Managers are continually under pressure to measure the performance of their organisations, but there is little empirical evidence about the impact of such measurement on performance - it is simply assumed that performance measurement will make a positive difference. Explanations of the costs and...