... not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to be transformed into a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes...

...Ralph Adler; Carolyn Stringer; Paul Shantapriyan; Kenneth A. Merchant Purpose The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach The paper discusses the causes and consequences of the problem...

...Vincent K. Chong This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms...

... organisations, one quoted firm and two state‐owned enterprises, from a management accounting perspective. The results demonstrate firstly that EVA® can help to promote the benefit sharing philosophy through the use of value drivers, although benefit sharing was not the sole motivation for EVA® implementation...