Purpose – This paper aims to shed light on the consequences of customer accounting (CA) information usage for strategic purposes on organizational performance. Design/methodology/approach – This is an empirical study with data from 106 Jordanian services organizations. Quantitative data were...

The role of external and internal contextual variables that affect managerial participation in the budgetary process are not well understood, particularly managerial participation in manufacturing firms. By adopting a contingency approach, this study is trying to contribute to the existing...

Purpose The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23...

This paper empirically examined the role of the balanced scorecard (BSC) measures usage as a potential moderator of the business strategy and performance relationship. Samples were taken from 120 manufacturing firms. Results of this study provide evidence that partially support the moderating...