In the course of this study, a quantitative meta-analysis of the antecedents of the adoption
and success of strategic cost management methods was conducted, based on 50 primary …

The interest of researchers on the issue of changes in management accounting practices
has increased over the years. Many works have been published that widely vary according …

This paper will reflect on the evolution of the functionality of ABC model, focusing attention
on the variables that determine success or failure in its implementation. To this end the …

Na przełomie lat 80. i 90. XX w. rachunkowość zarządczą poddano krytyce (np. Johnson,
Kaplan, 1987; Bromwich, Bhimani, 1989; Innes, Mitchell, 1990). Zakwestionowano …

Recent research indicates that farm managers do not rely on adequate informative support
in their decision making processes. This paper proposes a model of a Farm Management …

This paper applies a Difference-in-Difference method and Sobel's procedure to examine the
complex relationships among corporate governance, management accounting practice and …

This paper aims to explore factors, which influence the process of activity-based costing
(ABC) implementation, as well as analyze and explain the changes in the area of …

Using the Heckman two-step procedure, this study investigates the relationship between
management accounting implementation and firm effectiveness. The research data for this …

This study contributes to the existing knowledge by investigating the extent of the adoption of
activity-based costing as well as the influence of contextual, organizational and behavioural …

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless,
the acceptance of managerial accounting tools in business might challenge directors in Tra …