Showing 1 - 10 of 50,583
This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...
Persistent link: https://www.econbiz.de/10005754576
Purpose – This paper investigates and reports on the management accounting practices in the British food and drinks industry.Design/methodology/approach – The data is generated by a large-scale postal questionnaire which was informed by preliminary interviews. Further interviews were carried...
Persistent link: https://www.econbiz.de/10009465589
There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management...
Persistent link: https://www.econbiz.de/10009465592
This scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal...
Persistent link: https://www.econbiz.de/10011849182
This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered...
Persistent link: https://www.econbiz.de/10008538760
This paper aims to examine the role of management accounting practices and the factors affecting the implementation of these practices within public sector in developing countries. This paper analyses current and previous studies of management accounting techniques and the New Public Management...
Persistent link: https://www.econbiz.de/10010754865
The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting practices namely the ABC, the balanced scorecard and the financial and accounting...
Persistent link: https://www.econbiz.de/10010789977
This study focuses on and gauges the dimensions of both management and strategic control. It also defines the variables that affect the management accounting practices which will consequently affect the firm performance through management and strategic control. This study uses cross-sectional...
Persistent link: https://www.econbiz.de/10011095545
Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the current changes. To do this they need to reconsider...
Persistent link: https://www.econbiz.de/10009350703
The paper uses a survey method to explore the extent to which manufacturing and service firms have benefited from a range of traditional and contemporary Management Accounting Practices (MAPs) in Finland. The findings indicate that overall benefits of contemporary MAPs, such as activity-based...
Persistent link: https://www.econbiz.de/10009353011