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 …

Purpose Several scholars have recently highlighted the narrowness of accounting research
regarding it as a threat to scholarly developments in the field. The aim of this study was to …

This thesis reports the results of a case study conducted in a Portuguese manufacturing
organization, a part of a large group, which endured profound organizational changes. The …

This qualitative study set out to investigate the extent to which the Balanced Scorecard
(BSC) has been implemented for service delivery by South African Metropolitan …

This is the first detailed view of the managerial accountant's role and responsibilities in
organization setting. Its aim is to foster role development: the opportunity to work at an …

Research design can be considered as an encompassing research strategy. Research
design should be a holistic and iterative process, combining fundamental aspects (such as …

It is more than a decade that the way of organising the bookkeeping function through the
shared services model has been widely adopted by organisations. Large multinational …

Purpose: This purpose of this thesis is to investigate a company's understanding of
'sustainability'and how this concept is integrated into organisational processes and decision …

An emerging stream of management accounting research has investigated how
management accounting techniques can be used to manage sustainability. Because of the …

In recent years, nonprofit and voluntary organisations have faced challenges and
unanticipated pressures as a result of increased competition for funding, technological …