Purpose: This study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness. Design/methodology/approach: Data were collected using an online survey distributed...

Purpose This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance. Methodology/approach Data were collected based on a mail survey distributed to a sample...