’ role of management accounting systems in meeting ‘performance information needs’ of public sector managers as a potential …

controls. Organisational and management practices including management accounting activities are also being extensively … and Management Accounting”. It argues that, like management accounting, the potential of risk and governance concepts to …. This makes management accounting, risk management and corporate governance increasingly and inextricably interdependent. …

incentives. The Accounting Review, 79(2), 409–436; Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2006). The structure …

reporting regimes with the informational properties of optimal managerial accounting systems. We show that, contrary to the … standard textbook proposition, properties of management and financial accounting systems are not independent. We provide an … generates new opportunities for empirical managerial accounting research on large non-proprietary samples. Further, by being …

attempts to test this principle empirically and to ascertain whether western accounting theories can be equally applied in the …

This paper considers the adoption, perceived benefits, and expected future emphasis of western management accounting … (SOE) gathered from a questionnaire survey. The study finds that the level of adoption of management accounting practices … accounting techniques to be adopted. A further significant finding is that management accounting practices such as budgeting for …

This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand … accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have … become important institutions in world affairs but accounting research has not developed significant interest in their …

Presents a framework and methodology of accounting for the sustainable corporation which has the familiar accounting …

This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and … accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified … the public sector accounting profession and accounting techniques and clearly places them within an ideological framework …