This paper focused on the field of management accounting and its evolving nature in the fastmoving digital world. This literature review aims to shed light on the effects of digitalization on the well-established filed of management accounting.AlAnsari, Atheer...
This paper discusses theoretic framework of management accounting. It points out that the theory of management accounting is an information system based on planning, controlling, evaluating and strategy making, with the accounting environment and motivation as the logic start of management accounting, the...
To achieve this objective, a literature review of the empirical studies related to management accounting published in the last 20 years was carried out. The main results show too much concern from researchers with the internal variables that can influence the effective use of management accounting. ...
Through a literature review, this study examines the extent to which traditional and contemporary management accounting tools are being used in four Asian ... Maliah,bt.,Sulaiman,... - 《Managerial Auditing Journal》 被引量: 227发表: 2004年 The Impact of Enterprise Resource Planning (ERP) on ...
MANAGEMENT ACCOUNTING RESEARCH《管理会计研究》 MANAGEMENT AND ORGANIZATION REVIEW《组织管理研究》 MANAGEMENT COMMUNICATION QUARTERLY《管理传播季刊》 MANAGEMENT DECISION《管理决策》 MANAGEMENT INTERNATIONAL REVIEW《管理国际评论》 MANAGEMENT LEARNING《管理学习》 MANAGEMENT SCIENCE《管理科学》 MANAGERIAL AND DECISION ECO...
In this study, we explore the relationship between the qualities of the information system environment and management accounting adaptability. The information system environment refers to three distinct elements: the degree of information system integration, system flexibility, and shared knowledge between bu...
In this paper I review the component commonality literature through a management-accounting lens, focusing on the cost effects of an increase in the use of the same version of a component across multiple products. The bulk of this literature is of a theoretical nature, for example, analytical ...
1.2 Literature review on domestic and foreign research 1.2.1 Foreign Research Literature Anthony (1965) has the most authoritative definition of management accounting information systems, i.e. managers "ensure that the organization uses its resources efficiently to achieve the organization's intended purp...
The objective of this study is to discuss the main aspects of management accounting change and the present stage of research in the area. Research in the field of management accounting change can be characterised by its methodological diversity which includes interpretive research, critical research an...