Purpose This study investigates the influence of six interrelated contextual factors, namely organisational structure, quality information technology, business strategy in terms deliberate strategy-formulation, market orientation, competition and perceived environmental uncertainty (PEU), on usage intensity innovative management accounting techniques commonly referred to as strategic (SMA); imp...

Acknowledgments: The author acknowledges valuable and constructive comments received on earlier versions of this manuscript from Professors Abstract The advent of modern technologies for information collection, dissemination and monitoring allows organizations to efficiently transact in interorganizational markets. The success of such relationships as strategic alliances and joint ventures ofte...

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 ...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

This paper investigates whether employer sponsors manage their pension risk exposure as an integral part of firm risk, or manage these two risk exposures separately over an extended period (2003-2010) in the UK, when transition from a disclosure to a recognition pension accounting regime has taken place. We test three competing explanations of corporate pension investment policy: coordinated ri...

Approaches to strategic Information Systems (IS) are standard in private organisations. In Public Administrations (PA), however, only first steps towards strategic managing support are undertaken. Deficits become apparent especially regarding new public management (NPM) approaches, such as new accounting systems or an output-oriented management. While PA are often obliged to implement such NPM ...

The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on seve...

this paper analyzes the relationship between capital structure and earning management. for analyzing we use 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of managemen...