Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments. Design/methodology/approach: A...

Purpose: The purpose of this paper is to assess the management of public-sector projects in Portugal paying particular attention to the extent to which total quality management (TQM) principles are being utilized in such projects. Design/methodology/approach: Based on an extensive review of the...

Purpose: The purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems. Design/methodology/approach: Based on an extensive literature review, the most appropriate information dimensions were identified. To validate...