The changing role of management accounting systems towards value creation

Value concepts with a multi-stakeholder approach in the management accounting field are the subject of recent interest. The most popular management accounting conceptions, namely, activity-based costing (management) and balanced scorecard, reveal how the changed management accounting role integrates...

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Bibliographic Details
Main Authors: Edita Gimžauskienė, Loreta Valančienė
Format: Article
Language:English
Published: AOSIS 2008-04-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/357