This study provides a comprehensive analysis of the evolution of management accounting in
the United States, focusing on the shifts in tools, methodologies, and the influence of …

Abstract 'Business Process Standardization'(BPS) is a practice intended to achieve
consistency across underlying organizational processes, in support of service-delivery …

Abstract Business Process Standardization (BPS) is a strategy for improved efficiency and
effectiveness of business processes. However, BPS approaches are known to vary much in …

Purpose Process orientation is important for improving organizational performance. The
process view is considered a key enabler of digital transformation, and thus management …

The purpose of this study is to form a methodological approach to assessing the impact of
the effectiveness of business process modelling under the COVID-19 pandemic, which …

This paper presents a Systematic Literature Review (SLR) to investigate the relationship of
cost with Business Process Management (BPM). Cost is part of finance, so cost is often …

Abstract Traditionally, Performance Management (PM) is considered one of the core
functions of management accounting, focused on the results of business units and primarily …

With the proliferation of business process reforms in organizations, the need for process-
centric performance measurement systems is discussed in several studies. However …

'Business Process Standardization'(BPS) is a practice intended to achieve consistency
across underlying organizational processes, in support of service-delivery excellence and …

Process automation is a crucial strategy for improving business processes, but little attention
has been paid to the effects that automation has once it is operational. This paper addresses …