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Keywords: Management accounting practices
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Journal Articles
Management accounting practices and efficiency in a Colombian multi-utility conglomerate
Available to Purchase
Journal of Accounting in Emerging Economies (2021) 11 (5): 714–734.
Published: 04 February 2021
...Claudia Barrios Álvarez; Pawan Adhikari; Alina Gómez Mejía Purpose The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The authors bring out the interplay between structures...
Journal Articles
Explaining management accounting practices and strategy in Thailand: A selection approach using cluster analysis
Available to Purchase
Journal of Accounting in Emerging Economies (2015) 5 (3): 269–298.
Published: 10 August 2015
...Sirinuch Nimtrakoon; Michael Tayles Purpose – The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies. Design/methodology...
