Abstract Robert Kaplan and David Norton introduced the Balanced Scorecard in their 1992
Harvard Business Review article. 2012 marks 20 years since that article. This anniversary …

Management accounting in small and medium-sized enterprises (SMEs) has been an issue
of growing interest in the management accounting literature in recent years. However …

Project mishaps are all too common but often easy to avoid. Fundamentals of Project
Management gets both new and current managers up to speed on the basics—the first …

The paper theorises how a new actor of a firm can drive the institutionalisation of a new role
for management accountants. Drawing on institutional theory and using insights from a …

The survey method is one of the most frequently used quantitative approaches in
management accounting research. For research surveys, the number of usable responses is …

Purpose The purpose of this article is to comprehensively review the empirical literature on
management accounting and control in family businesses and to identify future research …

Two fundamental options exist for management accounting system (MAS) design: Either
financial records can be used as a database for management accounting (integrated …

Management control systems (MCSs) as formal, routine-based systems that help to maintain
or alter organisational activities and guide the behaviour of a firm's employees are in the …

Existing research argues that impressive environmental and economic benefits can be and
have been achieved with Material Flow Cost Accounting (MFCA). This paper examines the …

Purpose–The purpose of the present paper is to investigate whether the transition from a
family business to a non‐family business affects the institutionalisation of management …