Abstract- The issue of understanding the antecedent conditions that are necessary for the effective implementation of performance measurement system (PMS) is at the heart of the debate in the management accounting control systems (MACS) literature. This study intends to examine empirically the...

While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to...

Abstract- The issue of understanding the antecedent conditions that are necessary for the effective implementation of performance measurement system (PMS) is at the heart of the debate in the management accounting control systems (MACS) literature. This study intends to examine empirically the...