Keywords: Cost management systems
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Journal Articles
Journal of Applied Accounting Research (2012) 13 (3): 242–254.
Published: 23 November 2012
...Odysseas Pavlatos Purpose The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation. Design/methodology/approach An empirical survey via questionnaires was conducted on a sample of 100...

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