Search Results - subject:"Management accounting practices"

Reproduction of efficiency through management accounting practices : socio-economic, environmental, and human consequences of NPM reforms

Barrios-Álvarez, Claudia; Adhikari, Pawan; Salifu, Ekililu - In: Financial accountability and management 40 (2024) 4, pp. 475-497

Persistent link: https://www.econbiz.de/10015156898

The influence of organisational learning capability on the organisational use of SMA practices : the mediating role of employee creativity and empowerment

Baird, Kevin; Su, Sophia Xia; Nuhu, Nuraddeen Abubakar - In: Accounting and finance 64 (2024) 3, pp. 2321-2343

Persistent link: https://www.econbiz.de/10015164503

The effect of Porter's competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices

Baird, Kevin; Nuhu, Nuraddeen Abubakar; Jiao, Lu - In: Journal of management control 35 (2024) 2, pp. 303-332

Persistent link: https://www.econbiz.de/10015114611

How management accountants purposefully create cash flow forecasts in capital budgeting : a field study of product development decisions

Wouters, Marc; Stadtherr, Frank - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 3, pp. 467-505

Persistent link: https://www.econbiz.de/10015098518

The usefulness of accounting information and management accounting practices under environmental uncertainty

Pires, Rui; Alves, Maria do Céu; Fernandes, Catarina - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-21

accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers' satisfaction …, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management …

Persistent link: https://www.econbiz.de/10014332849

Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices

Thien, Trinh Hiep; Hung, Nguyen Xuan - In: Cogent Business & Management 10 (2023) 2, pp. 1-41

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...

Persistent link: https://www.econbiz.de/10014527919

Path dependence of accountants : why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne-Katrin; Schaltegger, Stefan - In: Business strategy and the environment 32 (2023) 6, pp. 2662-2683

Persistent link: https://www.econbiz.de/10014369596

Intellectual capital and investment efficiency : the mediating role of strategic management accounting practices

Trinh Hiep Thien; Nguyen Xuan Hung - In: Cogent business & management 10 (2023) 2, pp. 1-41

Persistent link: https://www.econbiz.de/10014505091

The usefulness of accounting information and management accounting practices under environmental uncertainty

Pires, Rui; Alves, Maria do Céu; Fernandes, Catarina - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-21

accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction …, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management …

Persistent link: https://www.econbiz.de/10014305908

The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study

Cuzdriorean, Dan Dacian - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 291-312

is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the …

Persistent link: https://www.econbiz.de/10015196195