...Alhashmi Aboubaker Lasyoud; Jim Haslam; Robin Roslender Purpose The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya so-called Trucks and Buses Company (TBC) and National Trailers...

...Teerachai Arunruangsirilert; Supasith Chonglerttham Purpose The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight into a debatable issue of whether corporate governance...

...Siti Zaleha Abdul Rasid; Che Ruhana Isa; Wan Khairuzzaman Wan Ismail Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match...

...Noor Hasniza Haron; Ibrahim Kamal Abdul Rahman; Malcolm Smith Purpose The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach...

...Kevin M. Baird; Venkateshwaran Narayanan Purpose The purpose of this paper is to evaluate the effectiveness of a change in teaching structure in improving the performance of students in an introductory management accounting subject at an Australian institution. The change in structure involved...

...Malcolm Smith; Zaharah Abdullah; Rafizan Abdul Razak Purpose The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors...

...Jeffrey Faux; Xu‐dong Ji; W. Lu; M. Aiken Purpose Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management...