Adoption and benefits of management accounting practices: Evidence from Greece and Finland

التفاصيل البيبلوغرافية
العنوان: Adoption and benefits of management accounting practices: Evidence from Greece and Finland
المؤلفون: George Angelakis, Nikolaos G. Theriou, Iordanis N. Floropoulos
المصدر: Advances in Accounting. 26:87-96
بيانات النشر: Elsevier BV, 2010.
سنة النشر: 2010
مصطلحات موضوعية: Focus (computing), business.industry, Accounting, Management accounting, Manufacturing firms, business, Finance
الوصف: This study investigates the extent to which large-size Greek manufacturing firms have implemented various traditional and currently developed management accounting practices (MAP), the benefits received from those practices and the intentions to focus on specific practices in the future. The findings indicate, that, implementation rates for many currently-developed practices were of a high level and similar than those presented in other countries, in total, traditionally MAP were found to be marginally higher implemented than the currently developed ones. However, there is an increasing trend for firms to place greater emphasis in the future on currently developed techniques instead the traditional ones, particularly on performance evaluation techniques. The results of this survey are compared to the findings of a similar study in Finland.
تدمد: 0882-6110
DOI: 10.1016/j.adiac.2010.02.003
URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_________::633e27e73d3ce61e98bfd75fcc0e120f
https://doi.org/10.1016/j.adiac.2010.02.003
Rights: CLOSED
رقم الانضمام: edsair.doi...........633e27e73d3ce61e98bfd75fcc0e120f
قاعدة البيانات: OpenAIRE
الوصف
تدمد:08826110
DOI:10.1016/j.adiac.2010.02.003