Current paper examines the management accounting practices of Estonian manufacturing companies, exploring the main … confirm earlier findings related to the 'contingent factors' that influence management accounting, on the other, to identify … possible new factors, such as, the legal accounting environment and shortage of properly qualified accountants …

This study analyzes both theoretically and empirically management accounting system choices in family firms with family … both decision-facilitating (timeliness of management accounting information) and decision-influencing (objective … technocratic decision making weakens the family effect on management accounting system choices. Drawing on a dataset of 190 …

multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research …

From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is … the case when looking at management accounting and more especially at cost accounting and cost management practices (now … cost accounting/management). This paper, based on contingency and institutional frameworks, explores what are the …