Ditapis dengan
Strategic management accounting and business strategy: a loose coupling?
Purpose – The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design/methodology/approach – The paper is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the im…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 228-259
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Success in management accounting: lessons from the activity-based costing/man…
Abstract: This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity-based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of s…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Cinquini and Mitchell/Journal of Accounting & Organisational Change 1 (2005), 63-78
- Judul Seri
- Cinquini and Mitchell/Journal of Accounting & Organisational Change
- No. Panggil
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