...Gary Fleischman; Kenton Walker; Eric Johnson Purpose The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory...

...) and thus efficiency of management accounting in hospitals in terms of information quality of management accounting systems (MASIQ). Findings The results show that IUIS is positively associated with IQMAS in Hong Kong public hospitals. User characteristics such as information systems (IS) experience...

..., it was accepted as an expert accounting system. The ABC bandwagon became synonymous with modern management and innovation and was widely accepted in both the USA and Europe (Malmi, 1999). It can be inferred that the initial stage of ABC dissemination was facilitated by centrality of ABC networks, i.e. the early...