... statistical relationships between resource usage, time equations and costs. Design/methodology/approach This study uses a range of statistical techniques, culminating in multiple regression analysis, to determine which time equations are most relevant for decision-making within a TD-ABC framework...

... the gap between accounting theory and public-sector practice. The contributions translate COSO principles into measurable, causally ordered control criteria and ranked interventions. Design/methodology/approach This research integrated the decision-making trial and evaluation laboratory (DEMATEL...

... change Outsourcing Social movement Framing process Decision-making Emerging economies Organizations are facing more volatile and disruptive change and do not always have the luxury of instituting planned change (MacKay Bradley and Chia, 2013). Instead, they are increasingly facing radically...

... Limited Licensed re-use rights only Risk mitigation Small and medium-sized enterprises (SMEs) Enterprise risk management Decision-making Risk governance RIMS risk maturity model There is increasing interest in the implementation and adoption of enterprise risk management (ERM) during...

... of warehouse activities. The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting...

... attempt to search for combined effects of emotions and facts versus potential gains and ensuring nonlosses, which both were shown to influence outcomes predicted by regulatory fit. Business strategy Decision-making Behavioural research in accounting/auditing Cost Management At least since...

...Martin Weiss; Christina Wittmann Perception Decision-making Strategic management Organizational change Managerial cognition Environmental uncertainty This study not only highlights the existence and the severe consequence of a misperception of environmental conditions, but also...