higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

In this paper, I present and discuss a theory of management control based on Transaction Cost Economics. This theory …

This paper examines the extent to which the use of Management Accounting and Control Systems influence the development …

, ethical aspects of management accounting as well as quality assurance of the controllers' work. …

The selection of controls in model design is essential to convincing empirical accounting research. However, we note … complexity of accounting data. In a sampling of articles from top accounting journals, we find that studies devote relatively … guide future accounting research, we modify the widely-used “Libby Box” framework to incorporate control variable selection …

Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting … policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a …. Practical implications: Companies have to decide whether, and to what extent, to integrate financial and management accounting …

This paper investigates the impact of organisational culture on management accounting and control (MAC) practices in … budgeting as a means for exerting management control. In addition, the service industry displays significant differences in its …

’, the conceptualizations at the organizational level, and its interaction with management control systems (MCS). This study … capacity by building resilience-oriented management controls (ROMC) …