Drawing from previous research on accounting change and on the impacts of organizational life-cycle on MAS, the paper aims at discussing how the MAS change process differentiates at birth, at growth, at maturity, at revival and at decline stages of an organization. Using a framework developed by...

The article reports the results of a survey conducted in 86 undergraduate education institutions in 16 countries in Europe. The primary goals of the analysis are to provide information on management accounting courses in Europe and to investigate whether the most innovative topics in management...

Purpose – The purpose of this paper is to report the findings of a study designed to understand how involved controllers are in management decision processes, what causes more or less involvement in those processes, and whether involvement is significantly associate with performance....

Purpose According to the chief financial officer (CFO) of IBM Global Survey (2010), only few integrated finance organizations (IFOs) and only some CFOs’ role (Value Integrators) allow companies to generate value so as to outperform their peers. The purpose of this study is to gather additional...

Differently from prior studies that examine the role of stand-alone control systems within the relationship between owners and managers, our study investigates the correlation between two control mechanisms - voluntary disclosure and independent directors - in companies characterized by the...