Management accounting in small and medium-sized enterprises (SMEs) has been an issue
of growing interest in the management accounting literature in recent years. However …

While management accounting (MA) implies potential benefits for large established
companies, its usefulness for young and small companies is less clear. This review analyzes …

This paper responds to recent calls for studying the diffusion of management practices
beyond classifying companies as adopters and non-adopters (Ansari et al., 2010; …

This study proposes a taxonomy of budget configurations. Combining a qualitative analysis
and a cluster analysis, we identify five patterns of budget design and budget use: the …

Purpose This study aims to understand the relationship between the elements of a startup
firms' management control system (MCS) package, its entrepreneurial orientation (EO) and …

Previous research on the adoption of management control systems (MCSs) by start-ups has
yielded inconsistent results showing that many start-ups do not adopt formal MCSs. This …

The present study examines the effect of variables on contemporary management
accounting practices' adoption in the public sector. The present research further investigates …

Organizations are increasingly calling for greater budgetary oversight of the product
innovation process. A major focus of their concern is the costs associated with product …

Purpose The purpose of this study is to explore how ethical leadership behaviours within
government organisations impact the development and sustainability of a positive …

The purpose of this paper is to investigate the degree of use of strategic management
accounting (SMA) techniques and the main factors affecting this in the Czech Republic. In …