Huerta, Esperanza; Petrides, Yanira; O’Shaughnessy, Denise - In: Qualitative Research in Accounting & Management 14 (2017) 2, pp. 111-136
implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external … also a good source for proposing managerial accounting practices Originality/value This study contributes to theory in four … moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in …