Stakeholder theory (SHT) emphasizes that different stakeholders and their interests need to be identified and addressed to maximize firm performance. This emphasis can make the design of performance measurement systems (PMS) challenging because the interests of stakeholders are often in...

Anderson (1995) suggests that the critical success factors change at different stages of implementation for information innovations such as ABC. Using mostly contextual and organizational factors found to be associated with ABC success in prior studies, this study tests how these factors affect...

The purpose of this case is to enhance students' understanding of various managerial accounting concepts, tools, and techniques as well as enhance their ethical reasoning skills. It introduces students to an important “world issue” involving how best to provide aid to countries devastated by...

Firms routinely employ product costs in decision making. The question of how to design a cost system that is well-suited for this purpose has received considerable practitioner and academic interest. The design or, equivalently the required complexity, of cost systems has been hotly debated over...