The aim of this study was to describe and analyse the current practice and trends in the development of management control practice as regards divisional investments in large Italian firms, using a survey questionnaire method. Some comparison with top North-American and German international...

The aim of this paper was tomeasure the short-term perceptions of FinanceDirectors and how managers react to pressuresfrom the financial and corporate governancesystems in the management of R and Dexpenditure and innovation. The studyreplicates Demirag's U.K. study.Results do not support the...

This chapter proposes a contingency model that examines the most relevant contingent variables for understanding the factors that explain innovative costing techniques in a sample of firms investing in advanced manufacturing technologies (AMT firms). Furthermore, the aim of this study was also...