This article presents a literature review on performance measurement and indicators,
addressing the general aspects of this area of knowledge and contextualizing it for the water …

Abstract The Balanced Scorecard (BSC) is one of the most influential concepts in accounting
and management. The BSC recently celebrated its 20-year anniversary. Since its …

A growing number of companies choose to pursue financial and social goals
simultaneously. These dual-purpose companies face inherent trade-offs as they are caught …

Das Zusammenspiel von strategischem Management und Controlling schafft die Basis, um
Potenziale voll auszuschöpfen. Wie Geschäfts-und Unternehmensstrategien systematisch …

Although the introduction of a number of successful management accounting innovations
over the past few decades has generated a vast amount of research, we have limited …

This paper examines how strategic performance measurement systems (SPMS) influence
organisational performance through the shaping of the strategic agendas and strategic …

The evidence that strategic management accounting (SMA) techniques have not been
adopted widely and that developments in the SMA literature seem to have languished may …

Most changes in accounting are the direct or indirect consequences of diffusion processes.
A study of how management accounting innovations are being adjusted and bundled …

Welcome to the changing world of management accounting! In this book, we will take you
through this world of management accounting and show you how this particular discipline …

This paper examines the contributions Management Accounting Research (MAR) has (and
has not) made to social and critical analyses of management accounting in the 25 years …