Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional player...

A great interest has been paid to the explanation of the difference in the use of the new management accounting practices between companies. In this present research, we applied the contingency theory in order to improve our understanding of the factors that may explain the use of a set of three new practices of management accounting. In particular, we examined the impact of five contingency fa...

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, (traditional contemporary) practices (MAPs) usage. Secondly, intend explore how these influence decision-makers’ satisfaction with information. Survey data were obtained through an online questionnaire from 1...

the purpose of this study is to examine the possible impact of value systems on earnings management in france, tunisia and canada. cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. the cross-cultural study uses the method of structural equations trough lisrel approach. the examination covers the period between 2003 and 2009. fin...

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...