Introduction to the special issue “Service business innovation: implications on governance, management accounting and control”
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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
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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
The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach
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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
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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
Nonlinear Hypothesis Generation Strategy of Management Accounting Data Mining
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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
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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
Linking environmental management accounting to green organisational behaviour: The mediating role of green human resource management
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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
Digital Models of Income and Expenditure Management and Accounting
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DOI: 10.18421/tem92-22
Abstract: The importance and significance of digitalization determined the research objective, which is focused on reproducing the distinctive model properties of digital income and expenditure management and accounting, including the specifics of their manifestation at the… read more here.
Keywords: management; income expenditure; expenditure management; management accounting ... See more keywords
The Interfirm Contracting Value of Management Accounting Information
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DOI: 10.2308/jmar-52058
Abstract: ABSTRACT We examine how firms' management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete co... read more here.
Keywords: management accounting; interfirm contracting; accounting information;
Across the Great Divide: Bridging the Gap between Economics- and Sociology-Based Research on Management Accounting
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DOI: 10.2308/jmar-52567
Abstract: This paper reviews emerging attempts to bridge the gap between economics- and sociology-based research on management accounting and discusses how such research may be advanced. Particular attention is paid to research combining insights from various… read more here.
Keywords: management accounting; research; economics; sociology ... See more keywords
Management Accounting.
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DOI: 10.3233/shti200668
Abstract: Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing… read more here.
Keywords: products services; health; management; management accounting ... See more keywords