Purpose – This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early...

Despite its theoretical superiority, the activity-based costing (ABC) model has had only moderate success in replacing the traditional volume-based absorption costing models in complex organizations worldwide. Even in organizations that have launched ABC projects, the implementations often do...

Purpose – The purpose of this paper is to demonstrate that the decision facilitation and decision influencing roles for management information are concomitant in organizations, and therefore must be analysed concurrently. Design/methodology/approach – A two-stage regression procedure for...

Purpose – In the early 1990s, a number of controversial and radical initiatives were introduced by the Australian Government that had a compounded impact on higher education in general, and for the teaching of accounting studies in particular. The impacts of these initiatives have now lasted...

Purpose – The purpose of this paper is to demonstrate that the decision facilitation and decision influencing roles for management information are concomitant in organizations, and therefore must be analysed concurrently. Design/methodology/approach – A two‐stage regression procedure for...

This paper presents an overview of the lessons learned by successful and unsuccessful small businesses during the 1996 Summer Olympic games in Atlanta, Georgia, and considers their impact on organisations involved in the 2000 Olympiad in Sydney, Australia. With the Olympics in Australia now...