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Management Accounting Research, 2009 In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994.
Tobias Johansson, Sven Siverbo
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Management Accounting 4.0: The Future of Management Accounting
Journal of Emerging Technologies in Accounting, 2023ABSTRACT Recent advances in technology have motivated and facilitated a revolution in the manufacturing domain, named “Industry 4.0.” Industry 4.0 significantly changes the manufacturing paradigm by linking the physical world with its virtual model, enabling communications among machines, enhancing collaborations across the value ...
Jun Dai, Miklos A. Vasarhelyi
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Management accounting as practice
Accounting, Organizations and Society, 2005In this paper we outline a distinctive practice theory approach to considering the role of management accounting in the constitution of organizations. Building on [Schatzki, T.R. (2002). The site of the social: a philosophical account of the constitution of social life and change.
Ahrens, Thomas, Chapman, Christopher S.
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The impact of firm characteristics on management accounting practices: A UK-based empirical analysis [PDF]
British Accounting Review, 2008 There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase ...
Magdy Abdel-Kader, Robert Luther
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2020
Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause.
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Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause.
openaire +3 more sources