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Understanding management accounting change using strong structuration frameworks

Makrygiannakis, Georgios; Jack, Lisa - In: Accounting, Auditing & Accountability Journal 29 (2016) 7, pp. 1234-1258

accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 … financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents …, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice …

Persistent link: https://www.econbiz.de/10014642483

Hotels in contexts of uncertainty : measuring organisational resilience

Melián-Alzola, Lucía; Fernández-Monroy, Margarita; … - In: Tourism management perspectives : TMP 36 (2020), pp. 1-14

Persistent link: https://www.econbiz.de/10012421390

The interaction effect of accounting information systems user satisfaction and Activity-Based Costing use on hotel financial performance : evidence from Greece

Diavastis, Ioannis; Anagnostopoulou, Evgenia; Drogalas, … - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 757-784

The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research … area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and … accurate cost accounting information. Using hierarchical regression analysis, results suggest that when ABC use interacts with …

Persistent link: https://www.econbiz.de/10011636288

The link between environmental uncertainty, organizational agility, and organizational creativity in the hotel industry

Darvishmotevali, Mahlagha; Altinay, Levent; Köseoglu, … - In: International journal of hospitality management 87 (2020), pp. 1-9

Persistent link: https://www.econbiz.de/10012241802

Market turbulence and service innovation in hospitality : examining the underlying mechanisms of employee and organizational resilience

Senbeto, Dagnachew Leta; Hon, Alice H. Y. - In: The service industries journal 40 (2020) 15/16, pp. 1119-1139

Persistent link: https://www.econbiz.de/10012403819

Key drivers for service innovation in the UAE's hotel sector

Beshr, Hasan Al; Hossan, Chowdhury Golam - In: International journal of entrepreneurship and … 22 (2018) 3, pp. 251-268

Persistent link: https://www.econbiz.de/10011912213

Non-IFRS and changes in accounting institutions : lessons from Nokia

Rautiainen, Antti; Järvenpää, Marko; Mättö, Toni - In: Accounting history : journal of the Accounting History … 27 (2022) 4, pp. 524-548

Persistent link: https://www.econbiz.de/10013435366

Drivers of change in management accounting practices in an ERP environment

Gullkvist, Benita M. - In: International journal of economic sciences and applied … 6 (2013) 2, pp. 149-174

effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and …

Persistent link: https://www.econbiz.de/10010222938

Changing from a rules-based to a principles-based accounting logic : a review

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120

Persistent link: https://www.econbiz.de/10010520026

Collective identity, institutional logic and environmental management accounting change

Järvenpää, Marko; Länsiluoto, Aapo - In: Journal of accounting & organizational change 12 (2016) 2, pp. 152-176

Persistent link: https://www.econbiz.de/10011586761