This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other Copyright © 1994 by PrAcademics ...

This paper presents a systematic literature review of 109 empirical articles published between 1977 and 2017 in English French on management accounting (MA) Africa. Our main results are synthesized into seven larger themes an evidence-based explanatory framework regarding MA suggests that Africa is subject to various antecedents, some which specific African countries contexts. In addition, we f...