The inadequacies of traditional management accounting (MA) information indicate a need for management to find proper measuring tools for emerging non‐financial performance (NFP) in the highly competitive financial services, as well as in the manufacturing industry. Thus, the role of MA in...

The inadequacies of conventional management accounting (MA) systems increase the need of up‐to‐date MA information. However, critical non‐financial success factors are emerging in highly competitive technologically advanced business organisations, especially in the service sector with its...

Purpose – Faced with new wealth creation paradigm, triggered by technology and relentless globalization of markets, increasing number of companies are becoming knowledge‐based enterprises. This paper aims to discuss the change in enterprise environment; evolution of performance and cost...

The objective of a cost management system is to provide accurate and useful information to help companies in utilizing their valuable resources for producing quality goods and services in a competitive environment. Activity‐based costing (ABC) has been found more appropriate for capital...

In present day manufacturing organizations, performance measurements play an important role in providing strategic directions and developing corresponding operational policies and methods. One such method is the activity‐based costing (ABC) method which calculates the cost of activities and...

For any company, measuring its performance with respect to customers’ expectations is crucial in selecting suitable strategies and technologies that it will employ in producing and marketing the right product mix. This certainly holds also for the company studied here, GEC‐Marconi Aerospace...

International and joint R&D projects have been gaining due attention from large‐scale companies all over the world, especially with the development of new production concepts and technologies and internationalization of operations such as manufacturing, projects, and services. The major issues...

The aim of this study is to determine the existence of specific and unique features characterising markets, activities and customers in at least two of the most representative high technology sectors nowadays, the microelectronics/software industry and the biotechnology/biomedical industry....

This research aims to investigate the current status and future direction of the use of information systems for logistics and supply chain management (LSCM) in South East Europe. The objectives are threefold: (1) to identify major challenges and developments on the use of information systems for...