Abstract- The issue of understanding the antecedent conditions that are necessary for the effective implementation of performance measurement system (PMS) is at the heart of the debate in the management accounting control systems (MACS) literature. This study intends to examine empirically the...

Abstract- The issue of understanding the antecedent conditions that are necessary for the effective implementation of performance measurement system (PMS) is at the heart of the debate in the management accounting control systems (MACS) literature. This study intends to examine empirically the...

Purpose – The purpose of this paper is to empirically explore intellectual capital (IC) from a multidimensional perspective and its relationship with organizational performance (OP) within Iranian public listed companies. Design/methodology/approach – Survey data from Chief Financial...