TRADITIONAL VS. CONTEMPORARY MANAGEMENT ACCOUNTING PRACTICES.
Published In: Strategic Finance, 2023, v. 104, n. 12. P. 34 1 of 3
Database: Academic Search Ultimate 2 of 3
Authored By: JIAO, LU; BAIRD, KEVIN; NUHU, NURADDEEN ABUBAKAR 3 of 3
Abstract
The article details a survey of financial managers on the direct and moderated effects of traditional versus contemporary management accounting practices on organizational performance and competitive advantage. The survey analyzed effects of traditional practices including capital budgeting, standard costing, variance analysis and return on investment, and contemporary practices including activity-based management, balanced scorecard, value chain analysis and strategic cost management.
Additional Information
- Source:Strategic Finance. 2023/06, Vol. 104, Issue 12, p34
- Document Type:Article
- Subject Area:Business and Management
- Publication Date:2023
- ISSN:1524-833X
- Accession Number:163996457
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