This paper aims to present a narrative literature review of 112 papers published on the EVA
from 1994 to 2008. It provides a classification scheme, identifies the gaps in existing …

Purpose‐The purpose of paper is to present a review of the literature on management
accounting innovations (MAIs). Specifically, it explores recent developments in research on …

Although the introduction of a number of successful management accounting innovations
over the past few decades has generated a vast amount of research, we have limited …

In this article we theorize and conceptualize the recent convergence of management
accounting (MA) and financial accounting (FA) with the advancements in information …

This paper responds to recent calls for studying the diffusion of management practices
beyond classifying companies as adopters and non-adopters (Ansari et al., 2010; …

Managing a firm's current assets and liabilities (working capital management) is highly
relevant to the success of that firm. While the short-term liquidity effects of working capital …

Eco-efficiency is oftentimes considered the gold standard for managerial decision making in
an environmental context because it seemingly reconciles the efficient use of capital and the …

In this third edition, all chapters have been updated, new chapters integrated, all case
studies revised and recent data were integrated. The concept, as it is described below …

The accounting literature differentiates between key functions of budgeting, such as
planning, control, and evaluation, and mostly assumes that firms carry out an annual …

The aim of this study is to investigate whether the strategic priorities of an organization are
associated with the use and effectiveness of specific performance measures. The results of a …