haku: @freeterm Management accounting systems / yhteensä: 1
viite: 1 / 1
« edellinen | seuraava »
| Tekijä: | Bjornenak, T. Olson, O. |
| Otsikko: | Unbundling management accounting innovations |
| Lehti: | Management Accounting Research
1999 : DEC, VOL. 10:4, p. 325-338 |
| Asiasana: | Management accounting Models |
| Vapaa asiasana: | Management accounting systems |
| Kieli: | eng |
| Tiivistelmä: | Over the last two decades, there has been rich supply of management accounting innovations in the literature. The innovations are mainly presented in terms of management accounting models often labelled by acronyms like ABC or SMA. However, different suppliers of the models design them differently and the models are better described as packages of elements. The purpose of this paper is to identify and discuss some of these elements by unbundling a subset of the new models. A generic framework for the analysing elements is developed for the purpose. |
« edellinen | seuraava »
SCIMA