Introduction to the special issue “Service business innovation: implications on governance, management accounting and control”
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Management and Governance"
DOI: 10.1007/s10997-020-09522-0
Abstract: The relevance of service economy is well acknowledged if considering the share of the service sector in the world economy which has grown steadily from the ‘50 in a trend that is continuing (Schwab 2016).… read more here.
Keywords: innovation; service business; service; management accounting ... See more keywords
Beyond instrumentalism? An instructional project using communicative learning in management accounting
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Education for Business"
DOI: 10.1080/08832323.2020.1747379
Abstract: Abstract There is a significant body of evidence indicating that accounting undergraduate students adopt an instrumentalist approach to learning. This paper describes an instructional project that develops an activity designed to encourage these skills on… read more here.
Keywords: management accounting; instructional project; accounting; communicative learning ... See more keywords
Management accounting control system and risk governance in public sector organizational resilience enhancement
Sign Up to like & getrecommendations! Published in 2025 at "Cogent Social Sciences"
DOI: 10.1080/23311886.2024.2444473
Abstract: Abstract This research seeks to examine the influence of the integration of management accounting control systems and risk governance (MACS-RG) on organizational resilience (OR) in public sector organizations (PSO). This investigation endeavors to offer critical… read more here.
Keywords: control; management accounting; accounting control; organizational resilience ... See more keywords
The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-05-2018-0059
Abstract: Purpose - The purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems. Design/methodology/approach - Based on an extensive literature review, the most appropriate information… read more here.
Keywords: management accounting; management; approach; accounting systems ... See more keywords
Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-07-2020-0142
Abstract: PurposeThis study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which innovation attributes (namely relative advantage, compatibility, complexity, trialability and observability) determine SMA… read more here.
Keywords: management accounting; sma; innovation; innovation attributes ... See more keywords
Subaltern critical biographies: accounts of managing and navigating marginality and scarcity in Carolina Maria de Jesus’s diaries
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Management History"
DOI: 10.1108/jmh-10-2024-0176
Abstract: The purpose of this paper is to produce a critical biography of Carolina Marcia de Jesus, illustrating how marginalised groups – specifically Black Brazilian women – can challenge management and accounting as a social practice… read more here.
Keywords: maria jesus; scarcity; management accounting; jesus ... See more keywords
Nonlinear Hypothesis Generation Strategy of Management Accounting Data Mining
Sign Up to like & getrecommendations! Published in 2023 at "Mathematical Problems in Engineering"
DOI: 10.1155/2023/9162579
Abstract: Management accounting plays a greater role in providing business decisions for enterprises. As the core technology of big data processing, data mining technology can process a large amount of complex, structured, and unstructured information very… read more here.
Keywords: management accounting; strategy; data mining;
Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting
Sign Up to like & getrecommendations! Published in 2017 at "Accounting History"
DOI: 10.1177/1032373216658035
Abstract: German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law.… read more here.
Keywords: integration; management accounting; accounting; management ... See more keywords
Resilience and Performance Among Vietnamese Business Organizations in Turbulent Environments: How Do Digitalized Management Accounting Systems and Organizational Mindfulness Matter?
Sign Up to like & getrecommendations! Published in 2024 at "SAGE Open"
DOI: 10.1177/21582440241271225
Abstract: This study addresses the compelling need for emerging-market business organizations to excel in turbulent environments. Drawing upon a dynamic capability framework, we delve into organizational mindfulness, resilience, and performance dynamics within emerging-market contexts. Through a… read more here.
Keywords: organizational mindfulness; management accounting; performance; business ... See more keywords
Application of Management Accounting Tools and Enterprise Value Creation Based on the Value Chain
Sign Up to like & getrecommendations! Published in 2024 at "SAGE Open"
DOI: 10.1177/21582440241303219
Abstract: Management accounting is an important technical and methodological system embedded in organizations for predicting variability and making business decisions, and it plays a positive role in promoting enterprise value creation. This study examined the influence… read more here.
Keywords: value creation; value; management accounting;
Linking environmental management accounting to green organisational behaviour: The mediating role of green human resource management
Sign Up to like & getrecommendations! Published in 2022 at "PLOS ONE"
DOI: 10.1371/journal.pone.0279568
Abstract: The China’s economy is developing rapidly, and it affects the environment on several levels. Therefore, this study examines the effect of environmental management accounting, green human resource management (HRM), on green organisational behaviour (OB). We… read more here.
Keywords: environmental management; management accounting; accounting green; management ... See more keywords