ABC, Balanced Scorecard, EVAâ„¢: an empirical study on the adoption of innovative management accounting techniques
AbstractThis paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ„¢, analysing the key success factors of companies which claimed to adopt them, their objectives and the effects on the control system's performances. The analysis indicates that innovative techniques have been increasingly adopted by many companies, which further showed a higher attention to new competitive dimensions. The study also highlighted positive benefits in using accounting techniques; new practices have a significant impact on the control system and respondents associate their use with cost reduction, make or buy decisions, attribution of specific responsibility and budgeting.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 2 (2005)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
ABC; activity-based costing; balanced scorecard; EVA; survey; perceived benefits; Italy; management accounting; key success factors; cost reduction; make-or-buy decisions; budgeting.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If references are entirely missing, you can add them using this form.