The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We...

The aim of this research is to investigate crisis management practices in the hotel industry, in light of the new challenges that have emerged during COVID-19 pandemic. For this reason, an empirical research was conducted in leading hotels in Greece. The analysis generated five categories of...

Although there have been several callings, research in Management Accounting has given very few or even no guidelines as regards the way enterprises can handle the economic crisis in their everyday operations (e.g. Hopwood, 2009). Zawawi and Hoque (2010) argue that the new economic environment...

The aim of this chapter is to investigate the relationship between the uses of budgets with financial performance in start-ups’ business environment. For this reason, an empirical survey was carried out, using a questionnaire in 134 start-up companies, which are based in 10 different European...