The particular management accounting lines are considered in the present paper, based on
the state and current practice of production cost accounting study and calculation of …

Abstract© 2015, Asian Social Science. All rights reserved. In this paper the use of technique
for analyzing in horse breeding is studied, which allows to simplify accounting and analytical …

In this study, the impact of mediated organizational changes and environmental changes on
management accounting procedures is investigated. The management of the organization …

The purposes of this paper are twofold: firstly it aims to discuss prior definitions of strategic
management accounting (SMA) in order to understand the main purposes and the scope of …

This article examines the provision of strategic costing information in the context of the
emergence and growth of the British electrical power industry and its pre-eminent exemplar …

Almost a decade ago, I embarked on the journey of understanding how accounting sciences
can contribute to environmental concerns and the planetary well-being. Quite frankly, I found …

This article presents a summary of the Strategic Management Accounting (SMA) literature. In
its first part, the article shows how authors define SMA (by its characteristics, its practices …

Organizations depend on different generic strategies to gain competitive advantage (Porter,
1980). Usage of a particular generic strategy is always associated with a set of rules …

Abstract Taking the Ferreira and Otley (2009) broad view of performance management
systems (PMSs), the aim of this paper is to investigate the debate over PMSs and strategy …

In recent years a great deal of interest has been focused on studying the relationship
between strategy and management control systems (MCS). However, it is well known that …