Purpose – The purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it. Design/methodology/approach – Firms that adopted the UVA method...

Purpose: The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the...