Cooper, S.; Crowther, D. - In: Journal of Applied Accounting Research 9 (2008) 3, pp. 148-167
Purpose – In the 1990s, a growing number of companies adopted value‐based management (VBM) techniques in the UK. The purpose of this paper is to explore the motivations for the adoption or non‐adoption of VBM for managing a business. Design/methodology/approach – An interview‐based...