This study explores how well Chinese business enterprises are satisfying managers' information needs in decision-making. A survey of managers was conducted in 72 firms from the Wuhan area, encompassing a variety of industries, sizes and strategies. The managers identified a wide range of...

Academic journals focusing on specialised areas of accounting have proliferated in recent years. This has increased attention to identifying the top specialty journals to assist faculty performance evaluation. While several recent studies have identified highly consistent sets of top-ranked...

Numerous studies in developed Western countries have shown that firms' strategic choices are responsive to attributes of their external environment. In turn, performance-measurement systems are used to support strategy implementation, which then affect firm performance. However, institutional...

Environmental Uncertainty (EU) has been engaged in budgeting studies both as an antecedent and a moderating variable. Since these treatments have very different implications for theory development and understanding of phenomena, this study empirically explores their relative validity. Using data...