Purpose–Public funding of institutions offering higher education is becoming scarcer, more
complex, and to an ever‐increasing extent performance‐based. Concerning the teaching …

Even if images and allied constructs, especially identity and reputation, have received
considerable attention in recent years, research efforts have mainly focused on those allied …

The target costing method works “backward” from traditional cost‐plus methods and begins
with a targeted sales price for a product. This price is set based on what the customer is …

Although target costing is an extensively studied topic in the management accounting
literature, a holistic investigation into its methodological development is missing. Therefore …

Customer loyalty is supposed to be positively related to profitability. The link between
satisfaction, loyalty and profitability is perceived to be so self-evident that the relationship …

Purpose The purpose of this paper is to holistically discuss, explore and synthesise the key
literature on visual management (VM), an important, yet highly fragmented subject that is …

Purpose–The purpose of this paper is to investigate whether business strategy influences
strategic management accounting (SMA) usage. Business strategy has been …

The current push towards increased innovation within the public sector calls for new
approaches to IT Governance. However, recent findings highlight the aim to avoid trade-offs …

Retaining students is becoming increasingly important for institutions offering higher
education. Thus, ideas from relationship marketing (RM) should be of great interest to …

About a decade ago, the constructive research approach (CRA) was proposed by Kasanen
et al. as a specific opportunity for management accounting researchers to engage in solving …