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 paper examines the association between five factors in O'Reilly et al.'s (1991) Organizational Culture Profile and the use of Activity Management, Total Quality Management, and Employee Empowerment within public sector organizations. The results show that the use of Activity Management and...

Purpose The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices in the public sector....