The Institute of Management Accountants has released its latest definition of the concept of management accounting. The paper, a research product of the IMA's Foundation for Applied Research ...

Most business people are familiar with the terms "strategic planning" and "strategic management". But strategic management accounting - not so much. If you want your business to flourish, you will ...

Adopting management accounting systems are important events in the life of young and growing companies. Using a sample of 78 startup companies, we document cross-sectional differences in the adoption ...

In this paper we present an empirical analysis to test whether organisation configurations and management accounting systems change simultaneously. Using the original application of the fuzzy logic ...