Αποτελέσματα Αναζήτησης
11 Μαρ 2014 · Drawing on a brief review of the studies that have explored the reasons underpinning the adoption of management and accounting innovations, this paper aims to highlight the potentials of an interpretation recently offered by the literature.
1 Μαρ 2017 · The introduction of management accounting innovations (MAIs), such as activity-based costing, the balanced scorecard, strategic management accounting, target costing, and the beyond budgeting approach, has produced an impressive body of research (e.g. Ansari et al., 2007, Gosselin, 2007, Langfield-Smith, 2008, Zawawi and Hoque, 2010, Hoque, 2014).
11 Μαρ 2014 · Drawing on a brief review of the studies that have explored the reasons underpinning the adoption of management and accounting innovations, this paper aims to highlight the potentials of an...
8 Αυγ 2024 · GL structures the review of the accounting literature on innovation by first defining innovation following endogenous growth theory, and then discussing various ways in which accounting researchers measure innovation.
25 Ιουλ 2016 · A theoretical framework that explains the ICT adoption and the consumerization process was proposed based on the theories and suggested that perceived financial cost, compatibility, privacy, and security concerns were significant factors in predicting the enterprise's adoption of BYOD. Expand.
1 Νοε 2015 · This paper aims to show how the design of management control systems (MCS) has developed in response to the need for organizations to address the challenges of operating in uncertain settings by embracing innovation. We examine how management accounting has evolved from a traditional, cybernetic approach to control operating within a closed ...
23 Νοε 2010 · In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity‐based costing (ABC), activity‐based management, time‐driven ABC, target costing, and balanced scorecards.
