Purpose: Drawing upon contingency theory, this study aims to investigate the relationship between risk management practices (RMPs), ethical climate (EC), and organizational performance (OP) in public organizations within the Kingdom of Saudi Arabia (KSA). Specifically, the study explores the...

From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-States. Notwithstanding the cultural...

The purpose of this paper is to investigate the relationship between contextual factors identified from contingency-based research, the extent of the use of strategic cost management (SCM) techniques and business performance in services. An empirical survey was conducted on a sample of 88...