Blockchain is a distributed ledger technology expected to have significant impacts on the
accounting and auditing profession. This study, applicable and timely for both accounting …

This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 …

This paper applies a value-based management framework to critically review empirical
research in managerial accounting. This framework enables us to place the exceptionally …

The measurement of research and teaching performance is increasingly common within
universities, driven probably by the rise of New Public Management (NPM). Although …

This study contributes to the EMS literature by providing a more detailed insight into the
comprehensiveness of environmental management systems (EMSs) by focusing on the …

El objeto de este trabajo es verificar empíricamente la influencia que sobre el rendimiento
de las empresas tienen las tecnologías de información y comunicación (TIC); para esto se …

The currently most advanced administrative corporate IT solutions have emerged in the form
of enterprise resource planning systems (ERPS). The number of adopters of this new …

The balanced scorecard (BSC) seems to be the latest management fashion to sweep the
organizational world. Despite its apparent popularity, we have only limited systematic …

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 …

This special issue is devoted to the subject of management accounting change. It comprises
five studies that address various dimensions of this important research area, each study …