Now showing items 1-3 of 3
The Impact of Competition and Uncertainty on the Adoption of Target Costing
In recent years factors which may influence firms´ decisions to adopt target costing have been presented in the literature. These studies generally argue that target costing adoption rates positively correlate with the ...
Human capital disclosures and management practices
(Emerald Group Publishing Limited, 2008)
Purpose - The purpose of this paper is to investigate the association between annual report human capital disclosures and human capital management practices. Methodology - The paper used two sets of data. Disclosure ...
Bundling and diffusion of management accounting innovations— the case of the balanced scorecard in Sweden
Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into ...