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 …

In this paper, I discuss the importance of conducting experimental research in managerial
accounting and provide a framework for understanding and assessing the contributions of …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

In this quasi-experimental study, we investigate whether bank branches implementing the
Balanced Scorecard (BSC) outperform bank branches within the same banking organization …

This study addresses the quality of survey research in management accounting. Specifically,
we use a framework containing the five key elements of a well-designed survey to assess …

The study was designed to address specific gaps in the literature by identifying a
comprehensive set of antecedents and characteristics with respect to the roles of …

This study investigates the improvement in financial performance that is associated with the
use of activity-based costing (ABC), and the conditions under which such improvement is …

The results of a survey appraising the frequency and perceived merit of customer accounting
(CA) practices are reported. Given the limited attention afforded the subject in the normative …

Following the resource-based view, this research empirically explores the role of formal and
informal management control in mobilizing export resources to develop export capabilities …

This paper presents findings from an investigation of intellectual capital measurement,
reporting and management in the South African mining industry. The research methodology …