Purpose This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance. Methodology/approach Data were collected based on a mail survey distributed to a sample...

This study examines the moderating effect of organisational life cycle (OLC) stages on the association between the approach to using controls (interactive versus diagnostic) with organisational performance. Analysis is conducted in respect to Miller and Friesen's (1984) organisational life cycle...