This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies...

1. Introduction : what are management control systems in Japanese companies? -- 2. Management control systems : definitions and development -- 3. Cost allocation system : ABC versus Japanese cost accounting innovation -- 4. A challenge to better budgeting in Japanese companies -- 5. Management...

This study explores how Management Control Systems (MCS) enhance the performance of shipping companies. Based on data collected from semistructured interviews, MCS are distinguished in three categories according to the purposes they fulfill: “Basic MCS” are implemented in order to set...

Successful revisions of management accounting systems (MAS) require substantial effort, and it has been suggested that providing feedback about the success of short-run MAS changes can motivate continued change efforts. Based on psychology theories of goal priming, I predict that such feedback...