...Anni Lindholm; Teemu Juhani Laine; Petri Suomala Purpose The purpose of this paper is to identify the financial potential of new service businesses in the context of a global machinery manufacturer. The objective is to examine the supportive role of management accounting (MA) and control...

...Teemu Laine; Jari Paranko; Petri Suomala Purpose The purpose of this paper is to analyse the potentially supportive roles of management accounting (MA) in the servitisation of manufacturers. Design/methodology/approach The paper is a conceptual analysis supported by empirical examples...

...Mostaque Hussain; A. Gunasekaran Traditional management accounting (MA) has certain limitations, and this highlights the need to examine the nature of cost‐management practices. The implications of non‐financial success factors are emerging in highly competitive financial industries. These receive...

...Mostaque Hussain; A. Gunasekaran The rapid advancement of enormously expanding information technologies and vigorous global competition have caused the irrelevance of conventional management accounting systems (MAS) in providing useful information to assist management’s decision making, planning...